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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编号 UILC 主题 发布日期
200947008 1361.00-00 Definitions 11/20/2009
200947008 1361.05-00 Qualified Subchapter S Subsidiary 11/20/2009
200947008 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947006 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/20/2009
200947006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/20/2009
200947005 168.20-00 Classification of Property 11/20/2009
200947005 45D.00-00 New Markets Credit 11/20/2009
200947004 168.20-00 Classification of Property 11/20/2009
200947004 45D.00-00 New Markets Credit 11/20/2009
200947003 2601.00-00 Tax On Generation Skipping Transfers 11/20/2009
200947003 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947002 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947002 1362.01-03 Late Elections 11/20/2009
200947001 1362.04-00 Inadvertent Terminations 11/20/2009
200947001 1375.00-00 Tax Imposed On Certain Passive Investment Income 11/20/2009
200946065 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/13/2009
200946064 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/13/2009
200946063 408.03-00 Rollover Contributions 11/13/2009
200946062 408.03-00 Rollover Contributions 11/13/2009
200946061 408.03-00 Rollover Contributions 11/13/2009
200946060 4942.03-07 Set-Asides 11/13/2009
200946058 501.36-01 Section 501(c)(3) Organizations 11/13/2009
200946057 501.12-03 Mutual or Cooperative Electric Companies 11/13/2009
200946056 4942.03-07 Set-Asides 11/13/2009

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