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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編號 UILC 主題 發布日期
200936009 7701.00-00 Definitions 09/04/2009
200936009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/04/2009
200936008 2601.00-00 Tax On Generation Skipping Transfers 09/04/2009
200936007 7701.00-00 Definitions 09/04/2009
200936007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936006 7701.00-00 Definitions 09/04/2009
200936006 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2009
200936005 355.01-01 Split-Off 09/04/2009
200936005 368.00-00 Definitions Relating to Corporate Reorganizations 09/04/2009
200936005 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2009
200936004 146.07-00 Carryforward of Allocation 09/04/2009
200936004 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936003 7701.00-00 Definitions 09/04/2009
200936003 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936002 851.02-00 Gross Income Requirement 09/04/2009
200936001 7701.00-00 Definitions 09/04/2009
200936001 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200935051 7428.02-00 Revocation (Gladstone Issue) 08/28/2009
200935050 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 08/28/2009
200935049 408.03-00 Rollover Contributions 08/28/2009
200935048 408.03-00 Rollover Contributions 08/28/2009

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