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
200926047 4945.04-04 Grants to Individuals 06/26/2009
200926046 4945.04-04 Grants to Individuals 06/26/2009
200926045 4945.04-04 Grants to Individuals 06/26/2009
200926044 4945.04-04 Grants to Individuals 06/26/2009
200926043 4945.04-04 Grants to Individuals 06/26/2009
200926042 408.03-00 Rollover Contributions 06/26/2009
200926041 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/26/2009
200926040 408.03-00 Rollover Contributions 06/26/2009
200926039 408.03-00 Rollover Contributions 06/26/2009
200926038 4945.04-04 Grants to Individuals 06/26/2009
200926037 501.32-00 Income Inures v. does Not Inure to Private Individual 06/26/2009
200926036 501.32-00 Income Inures v. does Not Inure to Private Individual 06/26/2009
200926035 4945.04-04 Grants to Individuals 06/26/2009
200926034 4945.04-04 Grants to Individuals 06/26/2009
200926033 501.03-02 Foundations 06/26/2009
200926032 4942.03-07 Set-Asides 06/26/2009
200926031 4945.04-04 Grants to Individuals 06/26/2009
200926030 4942.03-07 Set-Asides 06/26/2009
200926029 4945.04-04 Grants to Individuals 06/26/2009
200926028 1362.04-00 Inadvertent Terminations 06/26/2009
200926028 1361.05-00 Qualified Subchapter S Subsidiary 06/26/2009
200926027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/26/2009
200926026 1362.01-03 Late Elections 06/26/2009
200926025 164.00-00 Taxes 06/26/2009
200926024 355.01-01 Split-Off 06/26/2009