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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Номер UILC Тема Дата публикации
201015006 7701.00-00 Definitions 04/16/2010
201015006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015005 7701.00-00 Definitions 04/16/2010
201015005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015004 1502.75-00 Filing Requirements 04/16/2010
201015004 1502.75-10 When Group Remains in Existence 04/16/2010
201015003 2032A.00-00 Valuation of Farm Real Property 04/16/2010
201015003 2057.00-00 Qualified Family Business Interests 04/16/2010
201015003 6166.00-00 Extension of Time to Pay Estate Tax 04/16/2010
201015003 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 04/16/2010
201015002 355.01-00 Distribution of Stock and Securities of a Controlled Corporation; Spin-Off 04/16/2010
201015002 368.04-00 Assets for Control of Transferee (Type "D") 04/16/2010
201015001 1362.04-00 Inadvertent Terminations 04/16/2010
201014077 9300.99-04 Supporting Organizations 04/09/2010
201014076 412.00-00 Minimum Funding Standards 04/09/2010
201014075 412.00-00 Minimum Funding Standards 04/09/2010
201014074 412.00-00 Minimum Funding Standards 04/09/2010
201014073 408.03-00 Rollover Contributions 04/09/2010
201014072 4945.04-04 Grants to Individuals 04/09/2010
201014071 4945.04-04 Grants to Individuals 04/09/2010
201014070 4945.04-04 Grants to Individuals 04/09/2010
201014069 4945.04-04 Grants to Individuals 04/09/2010
201014068 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/09/2010
201014067 3121.02-11 Nonresident Aliens 04/09/2010
201014066 6103.05-03 Disclosure of Partnership Return 04/09/2010