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
200541009 7701.00-00 Definitions 10/14/2005
200541009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541008 7701.00-00 Definitions 10/14/2005
200541008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541007 7701.00-00 Definitions 10/14/2005
200541007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541006 7701.00-00 Definitions 10/14/2005
200541006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541005 7701.00-00 Definitions 10/14/2005
200541005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541004 1362.01-03 Late Elections 10/14/2005
200541003 1381.00-00 Organizations to Which Part Applies 10/14/2005
200541003 1382.02-00 Patronage Dividends 10/14/2005
200541003 1382.03-00 Deductions 10/14/2005
200541003 1388.00-00 Definitions; Special Rules 10/14/2005
200541002 9100.00-00 Extension of Time for Making Certain Elections 10/14/2005
200541001 1362.04-00 Inadvertent Terminations 10/14/2005
200540024 408.03-00 Rollover Contributions 10/07/2005
200540023 408.03-00 Rollover Contributions 10/07/2005
200540022 408.03-00 Rollover Contributions 10/07/2005
200540021 408.03-00 Rollover Contributions 10/07/2005
200540020 408.03-00 Rollover Contributions 10/07/2005
200540019 408.03-00 Rollover Contributions 10/07/2005
200540018 501.07-00 Social Clubs 10/07/2005
200540018 501.07-05 Business with Nonmembers 10/07/2005