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
200703012 457.05-03 Tax Exempt Organization 01/19/2007
200703012 671.02-00 Persons Treated as Grantors 01/19/2007
200703012 83.13-00 Rabbi Trusts 01/19/2007
200703011 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/19/2007
200703010 3406.00-00 Backup Withholding 01/19/2007
200703010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703010 6041.05-00 Payments Specifically Included 01/19/2007
200703010 6045.00-00 Returns of Brokers 01/19/2007
200703010 6049.01-00 Reportable Interest 01/19/2007
200703009 3406.00-00 Backup Withholding 01/19/2007
200703009 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703009 6041.05-00 Payments Specifically Included 01/19/2007
200703009 6045.00-00 Returns of Brokers 01/19/2007
200703009 6049.01-00 Reportable Interest 01/19/2007
200703008 3406.00-00 Backup Withholding 01/19/2007
200703008 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703008 6041.05-00 Payments Specifically Included 01/19/2007
200703008 6045.00-00 Returns of Brokers 01/19/2007
200703008 6049.01-00 Reportable Interest 01/19/2007
200703007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/19/2007
200703006 61.00-00 Gross Income v. Not Gross Income 01/19/2007
200703006 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/19/2007
200703006 7805.01-01 Prospective Application of Rulings 01/19/2007
200703005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2007
200703004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2007