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
200710003 332.01-00 Nonrecognition of Gain or Loss 03/09/2007
200710003 368.06-00 Change in Identity, etc. (Type "F") 03/09/2007
200710002 7701.00-00 Definitions 03/09/2007
200710002 9100.00-00 Extension of Time for Making Certain Elections 03/09/2007
200710001 2632.00-00 Special Rules for Allocation of GST Exemption 03/09/2007
200710001 9100.00-00 Extension of Time for Making Certain Elections 03/09/2007
200709073 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/02/2007
200709073 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/02/2007
200709072 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/02/2007
200709072 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/02/2007
200709071 501.04-01 Local Associations of Employees 03/02/2007
200709070 501.06-01 Performance of Particular Services for Members 03/02/2007
200709069 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709069 414.18-00 Separate Lines of Business and Operating Units 03/02/2007
200709068 408.03-00 Rollover Contributions 03/02/2007
200709067 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709067 408A.00-00 Roth IRA 03/02/2007
200709066 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/02/2007
200709065 4942.04-00 Other Definitions 03/02/2007
200709065 4943.03-00 Definition of Excess Business Holdings 03/02/2007
200709064 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/02/2007
200709063 168.20-00 Classification of Property 03/02/2007
200709062 9999.00-00 Miscellaneous Issues 03/02/2007
200709061 3231.01-00 Employers v. Not Employers 03/02/2007
200709060 3231.01-00 Employers v. Not Employers 03/02/2007

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