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
201003003 9100.00-00 Extension of Time for Making Certain Elections 01/22/2010
201003002 1362.04-00 Inadvertent Terminations 01/22/2010
201003002 1361.03-02 Qualified Subchapter S Trusts 01/22/2010
201003001 9115.10-00 Chapter XI (Reorganization) 01/22/2010
201002052 408.03-00 Rollover Contributions 01/15/2010
201002051 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/15/2010
201002050 408.03-00 Rollover Contributions 01/15/2010
201002049 408.03-00 Rollover Contributions 01/15/2010
201002048 408.03-00 Rollover Contributions 01/15/2010
201002047 4971.02-00 Additional Tax 01/15/2010
201002046 4945.04-04 Grants to Individuals 01/15/2010
201002045 4945.04-04 Grants to Individuals 01/15/2010
201002044 501.07-00 Social Clubs 01/15/2010
201002044 501.07-03 Leases or Sales of Club Property 01/15/2010
201002043 501.07-00 Social Clubs 01/15/2010
201002043 501.07-03 Leases or Sales of Club Property 01/15/2010
201002042 501.12-02 Mutual or Cooperative Telephone Companies 01/15/2010
201002041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/15/2010
201002041 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 01/15/2010
201002041 503.03-00 Future Status of Organizations Denied Exemption 01/15/2010
201002040 501.10-00 Domestic Fraternal Societies, Orders, and Associations 01/15/2010
201002039 6323.07-00 State Laws 01/15/2010
201002038 170.14-00 Qualified Conservation Contribution 01/15/2010
201002037 7701.00-00 Definitions 01/15/2010
201002037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2010