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
200622057 412.06-00 Minimum Funding Waiver 06/02/2006
200622056 408.03-00 Rollover Contributions 06/02/2006
200622055 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/02/2006
200622054 6033.01-00 Exempt v. Non Exempt From Filing 06/02/2006
200622053 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 06/02/2006
200622052 501.07-05 Business with Nonmembers 06/02/2006
200622052 501.07-00 Social Clubs 06/02/2006
200622052 7805.04-01 Retroactive Application of Rulings 06/02/2006
200622051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622050 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622049 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622048 927.01-00 Definition of Export Property 06/02/2006
200622047 143.00-00 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 06/02/2006
200622046 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/02/2006
200622045 172.02-00 Computing Net Operating Loss 06/02/2006
200622045 172.03-00 Specified Business 06/02/2006
200622044 901.10-00 Minimum Holding Period 06/02/2006
200622044 901.01-03 Definition of Income Tax 06/02/2006
200622043 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 06/02/2006
200622042 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622041 1362.01-03 Late Elections 06/02/2006
200622040 1362.01-03 Late Elections 06/02/2006
200622039 1362.01-03 Late Elections 06/02/2006
200622038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2006
200622037 1362.01-03 Late Elections 06/02/2006

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