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
201005001 6109.06-00 ITIN; IRS Individual Taxpayer Identification Number 02/05/2010
201004046 501.33-00 Private v. Public Interest Served 01/29/2010
201004045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/29/2010
201004045 501.33-00 Private v. Public Interest Served 01/29/2010
201004045 501.03-05 Corporations 01/29/2010
201004044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/29/2010
201004043 501.03-02 Foundations 01/29/2010
201004042 4945.04-04 Grants to Individuals 01/29/2010
201004041 501.03-02 Foundations 01/29/2010
201004040 4945.04-04 Grants to Individuals 01/29/2010
201004039 4945.04-04 Grants to Individuals 01/29/2010
201004038 4945.04-04 Grants to Individuals 01/29/2010
201004037 9100.00-00 Extension of Time for Making Certain Elections 01/29/2010
201004036 6229.04-00 Suspension of Statutory Period 01/29/2010
201004035 6221.00-00 Tax Treatment Determined At Partnership Level 01/29/2010
201004034 6229.00-00 Period of Limitations for Making Assessments 01/29/2010
201004033 6231.02-00 Partner 01/29/2010
201004032 708.01-00 Termination 01/29/2010
201004031 761.02-00 Partner 01/29/2010
201004030 6231.00-00 Definitions and Special Rules 01/29/2010
201004029 6502.03-00 Waivers 01/29/2010
201004029 6331.00-00 Levy and Distraint 01/29/2010
201004028 6221.00-00 Tax Treatment Determined At Partnership Level 01/29/2010
201004027 6325.00-00 Release of Lien or Discharge of Property 01/29/2010
201004026 01A.26.00-00 ADMIN:LEGAL:Evaluations 01/29/2010