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
200729007 1361.03-01 Grantor Trusts 07/20/2007
200729006 1361.03-01 Grantor Trusts 07/20/2007
200729005 1361.03-01 Grantor Trusts 07/20/2007
200729004 2702.02-02 Personal Residence in Trust 07/20/2007
200729003 1362.01-03 Late Elections 07/20/2007
200729002 368.00-00 Definitions Relating to Corporate Reorganizations 07/20/2007
200729001 7701.00-00 Definitions 07/20/2007
200729001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2007
200728049 412.01-00 Funding Standard Account 07/13/2007
200728048 501.07-01 Profit v. Not for Profit 07/13/2007
200728047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/13/2007
200728046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/13/2007
200728045 501.12-02 Mutual or Cooperative Telephone Companies 07/13/2007
200728044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 07/13/2007
200728043 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 07/13/2007
200728042 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 07/13/2007
200728041 2642.00-00 Inclusion Ratio 07/13/2007
200728041 2654.00-00 Special Rules 07/13/2007
200728041 9100.00-00 Extension of Time for Making Certain Elections 07/13/2007
200728040 2601.04-05 Cases of Mental Incompetency 07/13/2007
200728040 9100.00-00 Extension of Time for Making Certain Elections 07/13/2007
200728039 453.09-01 Alternative Basis Recovery 07/13/2007
200728038 424.01-00 Modification, Extension or Renewal of Options 07/13/2007
200728037 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 07/13/2007
200728036 9100.22-00 Other 07/13/2007

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