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
200540017 4945.00-00 Excise Taxes on Taxable Expenditures 10/07/2005
200540016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/07/2005
200540015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2005
200540015 501.03-05 Corporations 10/07/2005
200540014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2005
200540014 501.03-05 Corporations 10/07/2005
200540013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2005
200540012 501.19-00 Organization of Past or Present Armed Forces Members 10/07/2005
200540011 501.07-00 Social Clubs 10/07/2005
200540011 501.07-05 Business with Nonmembers 10/07/2005
200540010 7701.00-00 Definitions 10/07/2005
200540009 9100.22-00 Other 10/07/2005
200540009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 10/07/2005
200540008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/07/2005
200540008 2501.01-00 Gift v. Not a Gift 10/07/2005
200540007 9100.00-00 Extension of Time for Making Certain Elections 10/07/2005
200540007 2652.01-02 Special Election for QTIP 10/07/2005
200540006 1361.03-02 Qualified Subchapter S Trusts 10/07/2005
200540006 1362.04-00 Inadvertent Terminations 10/07/2005
200540005 472.05-01 Applied on Controlled-Group Basis 10/07/2005
200540004 2601.00-00 Tax On Generation Skipping Transfers 10/07/2005
200540003 9100.00-00 Extension of Time for Making Certain Elections 10/07/2005
200540003 2056.07-00 Qualified Terminable Interest Property 10/07/2005
200540002 355.01-00 Spin-Off 10/07/2005
200540002 368.04-00 Assets for Control of Transferee (Type "D") 10/07/2005

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