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
200718035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/04/2007
200718034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/04/2007
200718033 4942.03-05 Qualifying Distribution 05/04/2007
200718032 4942.03-05 Qualifying Distribution 05/04/2007
200718031 2632.01-00 Time and Manner of Allocation 05/04/2007
200718031 2632.01-00 Time and Manner of Allocation 05/04/2007
200718030 446.04-05 Consent--Form, Time, etc., Requirements 05/04/2007
200718029 446.04-05 Consent--Form, Time, etc., Requirements 05/04/2007
200718028 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/04/2007
200718028 1031.03-00 Like Kind Real Estate 05/04/2007
200718028 1031.05-00 Deferred Exchanges 05/04/2007
200718027 141.00-00 Private Activity Bond; Qualified Bond 05/04/2007
200718027 103.02-02 On Behalf Of 05/04/2007
200718026 9100.00-00 Extension of Time for Making Certain Elections 05/04/2007
200718025 1362.01-03 Late Elections 05/04/2007
200718024 368.04-00 Assets for Control of Transferee (Type "D") 05/04/2007
200718024 355.01-00 Spin-Off 05/04/2007
200718024 355.01-01 Split-Off 05/04/2007
200718023 1362.01-03 Late Elections 05/04/2007
200718022 1362.01-03 Late Elections 05/04/2007
200718021 141.00-00 Private Activity Bond; Qualified Bond 05/04/2007
200718020 1362.04-00 Inadvertent Terminations 05/04/2007
200718019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2007
200718019 355.01-01 Split-Off 05/04/2007
200718018 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 05/04/2007