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
200905030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/30/2009
200905029 501.03-30 Organizational and Operational Tests 01/30/2009
200905029 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 01/30/2009
200905029 501.32-00 Income Inures v. does Not Inure to Private Individual 01/30/2009
200905029 501.33-00 Private v. Public Interest Served 01/30/2009
200905028 501.03-20 Religious Organizations 01/30/2009
200905027 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905027 642.03-00 Charitable Deduction 01/30/2009
200905026 7701.00-00 Definitions 01/30/2009
200905026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905025 7701.00-00 Definitions 01/30/2009
200905024 1362.01-03 Late Elections 01/30/2009
200905023 1362.01-03 Late Elections 01/30/2009
200905022 7701.00-00 Definitions 01/30/2009
200905021 337.16-02 Allowable Worthless Stock Loss 01/30/2009
200905021 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 01/30/2009
200905020 1504.00-00 Definitions 01/30/2009
200905020 1504.02-00 Includible Corporation v. Not an Includible Corporation 01/30/2009
200905020 1502.50-00 Life and Non-Life 01/30/2009
200905019 1362.01-03 Late Elections 01/30/2009
200905019 1362.04-00 Inadvertent Terminations 01/30/2009
200905018 355.01-01 Split-Off 01/30/2009
200905018 355.03-00 Active Business 01/30/2009
200905017 9100.09-00 Section 442; Accounting Periods 01/30/2009

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