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
200903003 7701.01-00 Associations v. Corporations 01/16/2009
200903003 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903002 7701.01-00 Associations v. Corporations 01/16/2009
200903002 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903001 7702.00-00 Life Insurance Contract Defined 01/16/2009
200902015 408.03-00 Rollover Contributions 01/09/2009
200902014 4945.04-04 Grants to Individuals 01/09/2009
200902013 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/09/2009
200902013 170.07-03 Medical Organizations and Hospitals 01/09/2009
200902012 507.00-00 Termination of Private Foundation Status 01/09/2009
200902012 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/09/2009
200902012 4945.00-00 Excise Taxes on Taxable Expenditures 01/09/2009
200902012 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 01/09/2009
200902011 165.01-00 Basis 01/09/2009
200902011 165.07-00 Disaster Losses 01/09/2009
200902010 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/09/2009
200902010 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200902010 2511.04-00 Gifts Indirectly Made 01/09/2009
200902009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/09/2009
200902009 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009
200902009 2511.04-00 Gifts Indirectly Made 01/09/2009
200902008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/09/2009
200902008 2601.04-03 Amendments to Wills or Revocable Trusts 01/09/2009

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