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
200629007 355.01-00 Spin-Off 07/21/2006
200629007 368.01-00 Statutory Merger or Consolidation (Type "A") 07/21/2006
200629006 1362.01-03 Late Elections 07/21/2006
200629005 1362.02-03 Passive Investment Income 07/21/2006
200629004 9100.00-00 Extension of Time for Making Certain Elections 07/21/2006
200629003 1362.01-03 Late Elections 07/21/2006
200629002 9100.22-00 Other 07/21/2006
200629002 1503.04-04 Dual Resident Corporation 07/21/2006
200629001 355.01-00 Spin-Off 07/21/2006
200629001 368.01-00 Statutory Merger or Consolidation (Type "A") 07/21/2006
200628042 6166.00-00 Extension of Time to Pay Estate Tax 07/14/2006
200628042 6166.01-00 Election - Time and Manner 07/14/2006
200628042 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 07/14/2006
200628041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/14/2006
200628040 501.07-01 Profit v. Not for Profit 07/14/2006
200628039 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 07/14/2006
200628039 513.04-00 Sales and Service to Public 07/14/2006
200628037 4942.03-07 Set-Asides 07/14/2006
200628037 4941.04-00 Definition of Self-Dealing 07/14/2006
200628036 408.03-00 Rollover Contributions 07/14/2006
200628035 412.06-00 Minimum Funding Waiver 07/14/2006
200628034 408.00-00 Individual Retirement Accounts 07/14/2006
200628033 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/14/2006
200628032 408.00-00 Individual Retirement Accounts 07/14/2006
200628032 408.03-00 Rollover Contributions 07/14/2006

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