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
200724035 501.36-00 Business Activities 06/15/2007
200724034 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/15/2007
200724033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 06/15/2007
200724032 408.01-00 Exclusive Benefit of Individual or His Beneficiary 06/15/2007
200724031 368.01-00 Statutory Merger or Consolidation (Type "A") 06/15/2007
200724031 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 06/15/2007
200724031 856.00-00 Definition of Real Estate Investment Trust 06/15/2007
200724031 856.02-00 Investment Requirements 06/15/2007
200724031 856.03-01 Qualified Temporary Investment Income 06/15/2007
200724030 1362.00-00 Election by Small Business Corporation 06/15/2007
200724030 1362.01-00 Eligible v. Ineligible 06/15/2007
200724030 1362.01-03 Late Elections 06/15/2007
200724029 1362.01-03 Late Elections 06/15/2007
200724028 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007
200724028 469.03-03 Definition of Activity 06/15/2007
200724027 1362.01-03 Late Elections 06/15/2007
200724026 9100.01-00 Section 42; Low-Income Housing Credit 06/15/2007
200724026 42.00-00 Low-Income Housing Credit 06/15/2007
200724025 9100.01-00 Section 42; Low-Income Housing Credit 06/15/2007
200724025 42.00-00 Low-Income Housing Credit 06/15/2007
200724024 831.02-00 Alternative Tax Small Companies 06/15/2007
200724023 1362.01-03 Late Elections 06/15/2007
200724022 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007
200724022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007
200724022 1362.01-03 Late Elections 06/15/2007