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
200827024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200827023 148.00-00 Arbitrage 07/04/2008
200827023 148.02-01 Investment Property 07/04/2008
200827023 141.00-00 Private Activity Bond; Qualified Bond 07/04/2008
200827022 7704.03-00 Qualifying Income 07/04/2008
200827021 7701.00-00 Definitions 07/04/2008
200827021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200827020 754.02-00 Timeliness of Election 07/04/2008
200827020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/04/2008
200827019 1362.01-03 Late Elections 07/04/2008
200827018 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 07/04/2008
200827017 1295.02-02 Retroactive Elections 07/04/2008
200827016 1362.01-03 Late Elections 07/04/2008
200827015 642.09-00 Perpetual Care Funds 07/04/2008
200827014 7704.03-00 Qualifying Income 07/04/2008
200827013 664.03-02 Charitable Remainder Unitrust 07/04/2008
200827012 664.03-02 Charitable Remainder Unitrust 07/04/2008
200827011 664.03-02 Charitable Remainder Unitrust 07/04/2008
200827010 1361.05-00 Qualified Subchapter S Subsidiary 07/04/2008
200827009 664.00-00 Charitable Remainder Trusts 07/04/2008
200827009 507.00-00 Termination of Private Foundation Status 07/04/2008
200827009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2008
200827009 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/04/2008
200827008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 07/04/2008
200827007 3306.03-00 Employment 07/04/2008

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