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
200751033 412.06-00 Minimum Funding Waiver 12/21/2007
200751032 408.03-00 Rollover Contributions 12/21/2007
200751031 412.06-00 Minimum Funding Waiver 12/21/2007
200751030 412.06-00 Minimum Funding Waiver 12/21/2007
200751029 412.00-00 Minimum Funding Standards 12/21/2007
200751028 3231.01-00 Employers v. Not Employers 12/21/2007
200751027 3231.01-00 Employers v. Not Employers 12/21/2007
200751026 3231.01-00 Employers v. Not Employers 12/21/2007
200751025 6511.09-00 Timeliness of Claim 12/21/2007
200751024 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 12/21/2007
200751023 856.00-00 Definition of Real Estate Investment Trust 12/21/2007
200751022 2702.02-02 Personal Residence in Trust 12/21/2007
200751021 2632.00-00 Special Rules for Allocation of GST Exemption 12/21/2007
200751021 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751020 2632.00-00 Special Rules for Allocation of GST Exemption 12/21/2007
200751020 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751019 2632.00-00 Special Rules for Allocation of GST Exemption 12/21/2007
200751019 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751018 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751018 7701.00-00 Definitions 12/21/2007
200751017 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751017 7701.00-00 Definitions 12/21/2007
200751016 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007