IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
200709010 2642.00-00 Inclusion Ratio 03/02/2007
200709010 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709009 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 03/02/2007
200709008 61.00-00 Gross Income v. Not Gross Income 03/02/2007
200709008 6041.00-00 Information at Source 03/02/2007
200709007 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/02/2007
200709007 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/02/2007
200709006 7701.01-00 Associations v. Corporations 03/02/2007
200709006 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709005 9100.22-00 Other 03/02/2007
200709005 1503.04-04 Dual Resident Corporation 03/02/2007
200709004 1361.01-04 More than One Class of Stock 03/02/2007
200709003 461.06-01 Accrual Basis 03/02/2007
200709003 263.13-00 Acquisition of Property, Intangibles 03/02/2007
200709002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200709001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200708090 414.08-00 Church Plan 02/23/2007
200708089 501.03-02 Foundations 02/23/2007
200708089 509.03-00 Continuation of Private Foundation Status 02/23/2007
200708088 507.00-00 Termination of Private Foundation Status 02/23/2007
200708087 501.03-19 Public Recreation Facilities and Athletic Organizations 02/23/2007
200708086 507.00-00 Termination of Private Foundation Status 02/23/2007
200708085 408.03-00 Rollover Contributions 02/23/2007
200708084 401.06-01 In General 02/23/2007
200708084 401.06-02 Employee Dies Before Entire Interest Distributed 02/23/2007