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
200808012 61.00-00 Gross Income v. Not Gross Income 02/22/2008
200808011 7701.00-00 Definitions 02/22/2008
200808011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808006 368.04-00 Assets for Control of Transferee (Type "D") 02/22/2008
200808006 355.01-01 Split-Off 02/22/2008
200808005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808004 1362.02-03 Passive Investment Income 02/22/2008
200808004 1362.04-00 Inadvertent Terminations 02/22/2008
200808003 9100.04-00 Section 168; MACRS 02/22/2008
200808002 9100.22-00 Other 02/22/2008
200808002 1502.21-00 Consolidated Net Operating Loss Deduction 02/22/2008
200808001 9100.00-00 Extension of Time for Making Certain Elections 02/22/2008
200807026 408.01-00 Exclusive Benefit of Individual or His Beneficiary 02/15/2008
200807025 408.03-00 Rollover Contributions 02/15/2008
200807024 412.06-00 Minimum Funding Waiver 02/15/2008
200807023 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/15/2008
200807022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2008
200807021 501.03-30 Organizational and Operational Tests 02/15/2008
200807020 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/15/2008
200807019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/15/2008
200807018 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/15/2008