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
200622002 1362.01-03 Late Elections 06/02/2006
200622001 6103.04-00 Disclosure to State Tax Officials and State and Local Law Enforcement Agencies 06/02/2006
200621033 529.00-00 Qualified State Tuition Programs 05/26/2006
200621032 9999.98-00 Not Able to Identify Under Present List 05/26/2006
200621031 501.02-00 Title-Holding Company 05/26/2006
200621030 4942.03-07 Set-Asides 05/26/2006
200621029 4942.03-07 Set-Asides 05/26/2006
200621028 4942.03-07 Set-Asides 05/26/2006
200621027 501.19-00 Organization of Past or Present Armed Forces Members 05/26/2006
200621027 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/26/2006
200621026 501.03-08 Educational Organizations 05/26/2006
200621025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2006
200621024 501.03-04 Unincorporated Associations 05/26/2006
200621023 501.03-04 Unincorporated Associations 05/26/2006
200621022 412.06-00 Minimum Funding Waiver 05/26/2006
200621021 408.03-00 Rollover Contributions 05/26/2006
200621020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/26/2006
200621020 501.03-08 Educational Organizations 05/26/2006
200621019 29.04-00 (Redesignated as Section 45K) Special Rules 05/26/2006
200621018 09.08.11-00 BANKRUPTCY CODE CASES: Automatic stay: Tax court proceeding 05/26/2006
200621018 6015.00-00 Innocent spouse (including Sections 66, 6013) 05/26/2006
200621017 3231.01-00 Employers v. Not Employers 05/26/2006
200621016 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200621015 9100.20-00 Section 1502; Election to File Consolidated Return 05/26/2006
200621014 1362.01-03 Late Elections 05/26/2006

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