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
200743002 1362.01-03 Late Elections 10/26/2007
200743001 529.00-00 Qualified State Tuition Programs 10/26/2007
200742030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/19/2007
200742029 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/19/2007
200742028 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/19/2007
200742028 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/19/2007
200742027 408.00-00 Individual Retirement Accounts 10/19/2007
200742026 401.06-00 Required Distributions 10/19/2007
200742026 401.06-02 Employee Dies Before Entire Interest Distributed 10/19/2007
200742025 501.27-00 Cooperative Hospital Service Organizations 10/19/2007
200742024 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/19/2007
200742023 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/19/2007
200742022 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 10/19/2007
200742022 501.06-01 Performance of Particular Services for Members 10/19/2007
200742022 501.06-02 Conduct of Business for Profit 10/19/2007
200742021 3231.01-00 Employers v. Not Employers 10/19/2007
200742020 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 10/19/2007
200742019 1362.04-00 Inadvertent Terminations 10/19/2007
200742018 1362.01-03 Late Elections 10/19/2007
200742017 9100.00-00 Extension of Time for Making Certain Elections 10/19/2007
200742017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2007
200742017 7701.00-00 Definitions 10/19/2007
200742016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/19/2007
200742016 1001.14-01 Bonds 10/19/2007
200742016 163.07-00 Original Issue Discount 10/19/2007