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
201434027 408.03-00 Rollover Contributions 08/22/2014
201434026 514.00-00 Unrelated Debt-Financed Income 08/22/2014
201434026 514.06-00 Definitions--Debt-Financed Property 08/22/2014
201434025 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/22/2014
201434025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/22/2014
201434025 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 08/22/2014
201434025 7701.00-00 Definitions 08/22/2014
201434024 514.00-00 Unrelated Debt-Financed Income 08/22/2014
201434024 514.06-00 Definitions--Debt-Financed Property 08/22/2014
201434023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/22/2014
201434023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2014
201434022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/22/2014
201434022 501.07-00 Social Clubs 08/22/2014
201434021 871.04-04 Statement That Beneficial Owner Is Not a U.S. Person 08/22/2014
201434020 2601.00-00 Tax On Generation Skipping Transfers 08/22/2014
201434020 9100.00-00 Extension of Time for Making Certain Elections 08/22/2014
201434019 2601.00-00 Tax On Generation Skipping Transfers 08/22/2014
201434019 9100.00-00 Extension of Time for Making Certain Elections 08/22/2014
201434018 1362.04-00 Inadvertent Terminations 08/22/2014
201434017 9100.04-00 Section 168; MACRS 08/22/2014
201434016 1362.04-00 Inadvertent Terminations 08/22/2014
201434015 7701.00-00 Definitions 08/22/2014
201434015 9100.00-00 Extension of Time for Making Certain Elections 08/22/2014
201434015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2014
201434014 1362.02-00 Termination of Election 08/22/2014

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