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
200509028 501.03-03 Trusts 03/04/2005
200509028 509.02-02 Supporting Organizations 03/04/2005
200509027 509.02-02 Supporting Organizations 03/04/2005
200509026 501.25-00 Section 501(c)(25) Organizations 03/04/2005
200509025 4945.00-00 Excise Taxes on Taxable Expenditures 03/04/2005
200509024 4945.00-00 Excise Taxes on Taxable Expenditures 03/04/2005
200509023 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 03/04/2005
200509022 1092.06-00 Straddle Defined 03/04/2005
200509022 263.21-00 Interest and Carrying Costs - Straddles 03/04/2005
200509021 3231.01-00 Employers v. Not Employers 03/04/2005
200509020 3231.01-00 Employers v. Not Employers 03/04/2005
200509019 7701.03-06 Liquidating Trusts 03/04/2005
200509018 1362.01-03 Late Elections 03/04/2005
200509017 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2005
200509017 9100.00-00 Extension of Time for Making Certain Elections 03/04/2005
200509017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2005
200509016 1362.01-03 Late Elections 03/04/2005
200509015 1362.01-03 Late Elections 03/04/2005
200509014 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/04/2005
200509013 852.10-00 Taxable Income of a Regulated Investment Company 03/04/2005
200509012 2642.00-00 Inclusion Ratio 03/04/2005
200509012 9100.00-00 Extension of Time for Making Certain Elections 03/04/2005
200509011 2642.00-00 Inclusion Ratio 03/04/2005
200509011 9100.00-00 Extension of Time for Making Certain Elections 03/04/2005
200509010 1362.01-03 Late Elections 03/04/2005

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