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
200740009 9100.00-00 Extension of Time for Making Certain Elections 10/05/2007
200740008 2032.01-00 Exercise of Election 10/05/2007
200740008 9100.00-00 Extension of Time for Making Certain Elections 10/05/2007
200740007 468A.05-07 Self Dealing 10/05/2007
200740006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/05/2007
200740006 338.01-02 Time in which Election must be made 10/05/2007
200740005 368.01-00 Statutory Merger or Consolidation (Type "A") 10/05/2007
200740005 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 10/05/2007
200740005 368.08-00 Continuity of Interest Rule 10/05/2007
200740004 856.01-00 Income Requirements 10/05/2007
200740003 9100.22-00 Other 10/05/2007
200740003 1503.04-04 Dual Resident Corporation 10/05/2007
200740002 9100.00-00 Extension of Time for Making Certain Elections 10/05/2007
200740001 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 10/05/2007
200739014 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/28/2007
200739013 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/28/2007
200739012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/28/2007
200739012 509.02-01 Publicly Supported Organizations 09/28/2007
200739012 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/28/2007
200739011 4942.03-07 Set-Asides 09/28/2007
200739010 851.03-00 Diversification Requirement 09/28/2007
200739010 851.02-00 Gross Income Requirement 09/28/2007
200739009 1362.01-03 Late Elections 09/28/2007
200739008 1362.02-03 Passive Investment Income 09/28/2007
200739007 1362.04-00 Inadvertent Terminations 09/28/2007