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
200711001 9100.00-00 Extension of Time for Making Certain Elections 03/16/2007
200710019 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/09/2007
200710018 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/09/2007
200710018 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/09/2007
200710017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/09/2007
200710017 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/09/2007
200710016 513.01-00 Trusts 03/09/2007
200710016 664.03-02 Charitable Remainder Unitrust 03/09/2007
200710015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/09/2007
200710014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/09/2007
200710013 513.01-00 Trusts 03/09/2007
200710013 664.03-02 Charitable Remainder Unitrust 03/09/2007
200710012 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/09/2007
200710011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/09/2007
200710011 355.01-00 Spin-Off 03/09/2007
200710010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/09/2007
200710009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/09/2007
200710008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/09/2007
200710007 1362.01-03 Late Elections 03/09/2007
200710006 1362.01-03 Late Elections 03/09/2007
200710005 1362.01-03 Late Elections 03/09/2007
200710004 1502.13-00 Intercompany Transactions 03/09/2007
200710004 1502.13-01 Stock of Members 03/09/2007
200710004 165.06-00 Worthless Securities 03/09/2007
200710004 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 03/09/2007