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
200811010 115.00-00 Income of States, Municipalities, etc. 03/14/2008
200811009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/14/2008
200811008 1361.05-00 Qualified Subchapter S Subsidiary 03/14/2008
200811008 9100.22-00 Other 03/14/2008
200811007 7701.03-00 Association v. Trust 03/14/2008
200811007 7701.03-06 Liquidating Trusts 03/14/2008
200811006 9100.00-00 Extension of Time for Making Certain Elections 03/14/2008
200811006 7701.00-00 Definitions 03/14/2008
200811005 9100.00-00 Extension of Time for Making Certain Elections 03/14/2008
200811005 7701.00-00 Definitions 03/14/2008
200811004 167.22-01 Normalization Rules 03/14/2008
200811003 664.00-00 Charitable Remainder Trusts 03/14/2008
200811003 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/14/2008
200811002 1362.04-00 Inadvertent Terminations 03/14/2008
200811001 7701.00-00 Definitions 03/14/2008
200811001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2008
200810034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/07/2008
200810033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/07/2008
200810032 412.06-00 Minimum Funding Waiver 03/07/2008
200810031 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/07/2008
200810030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008
200810029 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 03/07/2008
200810028 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008
200810027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008
200810026 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008

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