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
200834015 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834015 9100.22-00 Other 08/22/2008
200834014 2601.03-01 Irrevocable Trusts 08/22/2008
200834013 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/22/2008
200834013 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 08/22/2008
200834013 170.00-00 Charitable, Etc. Contributions and Gifts 08/22/2008
200834013 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/22/2008
200834013 507.00-00 Termination of Private Foundation Status 08/22/2008
200834012 468A.04-00 Ruling Amount 08/22/2008
200834011 61.00-00 Gross Income v. Not Gross Income 08/22/2008
200834011 104.03-00 Damages 08/22/2008
200834011 6041.00-00 Information at Source 08/22/2008
200834011 6041.01-00 Persons Engaged in Trade or Business 08/22/2008
200834010 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834009 61.00-00 Gross Income v. Not Gross Income 08/22/2008
200834009 104.03-00 Damages 08/22/2008
200834009 6041.00-00 Information at Source 08/22/2008
200834009 6041.01-00 Persons Engaged in Trade or Business 08/22/2008
200834008 7701.00-00 Definitions 08/22/2008
200834008 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
200834007 1362.04-00 Inadvertent Terminations 08/22/2008
200834006 663.00-00 Special Rules Applicable to Sections 661 and 662 08/22/2008
200834006 663.04-00 65-Day Rule 08/22/2008
200834006 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 08/22/2008

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