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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编号 UILC 主题 发布日期
200932005 9100.09-00 Section 442; Accounting Periods 08/07/2009
200932004 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 08/07/2009
200932004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2009
200932004 7701.00-00 Definitions 08/07/2009
200932003 664.03-02 Charitable Remainder Unitrust 08/07/2009
200932003 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/07/2009
200932002 7701.00-00 Definitions 08/07/2009
200932002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932001 1362.00-00 Election by Small Business Corporation 08/07/2009
200931064 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/31/2009
200931063 408.03-00 Rollover Contributions 07/31/2009
200931062 408.03-00 Rollover Contributions 07/31/2009
200931061 408.03-00 Rollover Contributions 08/04/2009
200931060 4945.04-04 Grants to Individuals 07/31/2009
200931059 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/31/2009
200931059 501.03-05 Corporations 07/31/2009
200931059 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 07/31/2009
200931059 501.03-30 Organizational and Operational Tests 07/31/2009
200931058 6221.00-00 Tax Treatment Determined At Partnership Level 07/31/2009
200931057 6224.01-01 Settlement Agreement 07/31/2009
200931056 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 07/31/2009
200931056 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 07/31/2009
200931055 6223.03-00 Mailing Notice 07/31/2009
200931054 6231.05-00 Affected Item 07/31/2009
200931053 6205.00-00 Special Rules Applicable to Certain Employment Taxes 07/31/2009

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