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
200725004 146.00-00 Volume Cap 06/22/2007
200725004 146.07-00 Carryforward of Allocation 06/22/2007
200725004 9100.00-00 Extension of Time for Making Certain Elections 06/22/2007
200725004 9100.03-00 Section 146; Volume Cap 06/22/2007
200725003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/22/2007
200725003 355.01-01 Split-Off 06/22/2007
200725003 368.00-00 Definitions Relating to Corporate Reorganizations 06/22/2007
200725003 368.04-00 Assets for Control of Transferee (Type "D") 06/22/2007
200725002 332.00-00 Complete Liquidation of Subsidiaries 06/22/2007
200725002 708.01-00 Termination 06/22/2007
200725001 368.06-00 Change in Identity, etc. (Type "F") 06/22/2007
200725001 301.00-00 Distributions of Property 06/22/2007
200724040 408.03-00 Rollover Contributions 06/15/2007
200724039 408.03-00 Rollover Contributions 06/15/2007
200724038 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 06/15/2007
200724037 412.00-00 Minimum Funding Standards 06/15/2007
200724036 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/15/2007
200724035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/15/2007
200724035 501.36-00 Business Activities 06/15/2007
200724034 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/15/2007
200724033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 06/15/2007
200724032 408.01-00 Exclusive Benefit of Individual or His Beneficiary 06/15/2007
200724031 368.01-00 Statutory Merger or Consolidation (Type "A") 06/15/2007
200724031 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 06/15/2007
200724031 856.00-00 Definition of Real Estate Investment Trust 06/15/2007

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