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
200833013 9100.00-00 Extension of Time for Making Certain Elections 08/15/2008
200833013 2652.01-02 Special Election for QTIP 08/15/2008
200833012 664.00-00 Charitable Remainder Trusts 08/15/2008
200833012 507.00-00 Termination of Private Foundation Status 08/15/2008
200833012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/15/2008
200833012 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/15/2008
200833011 468A.01-00 In General 08/15/2008
200833010 468A.01-00 In General 08/15/2008
200833009 468A.01-00 In General 08/15/2008
200833008 468A.01-00 In General 08/15/2008
200833007 468A.01-00 In General 08/15/2008
200833006 468A.01-00 In General 08/15/2008
200833005 9100.00-00 Extension of Time for Making Certain Elections 08/15/2008
200833005 1361.05-00 Qualified Subchapter S Subsidiary 08/15/2008
200833004 1362.01-03 Late Elections 08/15/2008
200833003 1362.02-03 Passive Investment Income 08/15/2008
200833002 1362.04-00 Inadvertent Terminations 08/15/2008
200833001 1362.04-00 Inadvertent Terminations 08/15/2008
200832038 501.03-30 Organizational and Operational Tests 08/08/2008
200832037 408.03-00 Rollover Contributions 08/08/2008
200832036 501.03-05 Corporations 08/08/2008
200832036 501.03-08 Educational Organizations 08/08/2008
200832036 501.03-30 Organizational and Operational Tests 08/08/2008
200832036 501.35-00 "Exclusively" Test 08/08/2008
200832035 501.03-30 Organizational and Operational Tests 08/08/2008

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