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
200637006 7701.00-00 Definitions 09/15/2006
200637005 7701.00-00 Definitions 09/15/2006
200637005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/15/2006
200637004 1362.02-00 Termination of Election 09/15/2006
200637003 1362.02-00 Termination of Election 09/15/2006
200637002 1362.02-00 Termination of Election 09/15/2006
200637001 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 09/15/2006
200637001 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 09/15/2006
200637001 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 09/15/2006
200636106 501.07-01 Profit v. Not for Profit 09/08/2006
200636105 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/08/2006
200636104 501.03-04 Unincorporated Associations 09/08/2006
200636103 501.19-00 Organization of Past or Present Armed Forces Members 09/08/2006
200636102 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/08/2006
200636101 412.00-00 Minimum Funding Standards 09/08/2006
200636100 408.03-00 Rollover Contributions 09/08/2006
200636099 408.03-00 Rollover Contributions 09/08/2006
200636098 402.06-00 Amounts Distributed or Made Available to Beneficiary 09/08/2006
200636097 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636096 168.24-01 Normalization Rules 09/08/2006
200636096 46.06-00 Limitation In Case of Certain Regulated Companies 09/08/2006
200636095 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636094 2652.01-02 Special Election for QTIP 09/08/2006
200636094 9100.00-00 Extension of Time for Making Certain Elections 09/08/2006
200636094 2642.00-00 Inclusion Ratio 09/08/2006

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