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
200827040 9999.98-00 Not Able to Identify Under Present List 07/04/2008
200827039 4946.01-00 Disqualified Person 07/04/2008
200827039 4943.03-00 Definition of Excess Business Holdings 07/04/2008
200827038 509.02-02 Supporting Organizations 07/04/2008
200827038 4946.01-00 Disqualified Person 07/04/2008
200827037 4946.01-00 Disqualified Person 07/04/2008
200827037 4943.03-00 Definition of Excess Business Holdings 07/04/2008
200827036 412.06-00 Minimum Funding Waiver 07/04/2008
200827035 402.08-00 Rollover Contributions 07/04/2008
200827035 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 07/04/2008
200827034 263A.08-00 Interest Capitalization 07/04/2008
200827034 263A.08-01 Designated Property 07/04/2008
200827034 263A.10-00 Unit of Property 07/04/2008
200827033 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/04/2008
200827032 856.00-00 Definition of Real Estate Investment Trust 07/04/2008
200827032 9100.00-00 Extension of Time for Making Certain Elections 07/04/2008
200827031 9100.00-00 Extension of Time for Making Certain Elections 07/04/2008
200827031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/04/2008
200827030 215.00-00 Alimony, etc., Payments 07/04/2008
200827029 1362.04-00 Inadvertent Terminations 07/04/2008
200827028 1362.04-00 Inadvertent Terminations 07/04/2008
200827027 7701.00-00 Definitions 07/04/2008
200827027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200827026 1362.01-03 Late Elections 07/04/2008
200827025 9100.00-00 Extension of Time for Making Certain Elections 07/04/2008

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