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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200717010 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 04/27/2007
200717009 168.00-00 (Repealed--1986 Act) Amortization of Emergency Facilities 04/27/2007
200717008 168.00-00 (Repealed--1986 Act) Amortization of Emergency Facilities 04/27/2007
200717007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2007
200717007 2501.01-00 Gift v. Not a Gift 04/27/2007
200717007 2601.03-00 Exceptions 04/27/2007
200717006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2007
200717005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2007
200717004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2007
200717003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2007
200717002 2632.01-00 Time and Manner of Allocation 04/27/2007
200717001 2601.03-01 Irrevocable Trusts 04/27/2007
200716035 512.01-00 Exception, Additions, and Limitations on Unrelated Income 04/20/2007
200716034 512.10-00 Modifications 04/20/2007
200716033 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007
200716033 408A.00-00 Roth IRA 04/20/2007
200716032 72.20-04 Substantially Equal Payments 04/20/2007
200716031 664.00-00 Charitable Remainder Trusts 04/20/2007
200716031 664.04-00 Valuation 04/20/2007
200716031 415.02-01 Annual Addition 04/20/2007
200716030 408.03-00 Rollover Contributions 04/20/2007
200716029 402.03-00 Foreign Situs Trust 04/20/2007
200716028 408.03-00 Rollover Contributions 04/20/2007
200716027 4975.04-02 ESOP Loans 04/20/2007
200716026 501.03-08 Educational Organizations 04/20/2007