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
200734007 468A.01-00 In General 08/24/2007
200734006 468A.01-00 In General 08/24/2007
200734005 468A.01-00 In General 08/24/2007
200734004 468A.01-00 In General 08/24/2007
200734003 721.00-00 Nonrecognition of Gain or Loss on Contributions 08/24/2007
200734002 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 08/24/2007
200734002 9100.22-00 Other 08/24/2007
200734001 1362.00-00 Election by Small Business Corporation 08/24/2007
200734001 1362.01-00 Eligible v. Ineligible 08/24/2007
200734001 1362.01-03 Late Elections 08/24/2007
200733034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/17/2007
200733033 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/17/2007
200733032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/17/2007
200733031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/17/2007
200733030 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/17/2007
200733029 4975.04-02 ESOP Loans 08/17/2007
200733028 501.03-25 Social Welfare Groups (See Also 0501.04-00) 08/17/2007
200733027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2007
200733026 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/17/2007
200733025 355.01-00 Spin-Off 08/17/2007
200733025 351.00-00 Transfer to Corporation Controlled by Transferor 08/17/2007
200733024 1291.01-00 Treatment of Distributions and Stock Dispositions 08/17/2007
200733024 1297.01-01 Attribution to U.S. Persons 08/17/2007
200733024 1297.01-03 Special Rules For Pass-Through Entities 08/17/2007
200733024 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/17/2007