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
200911042 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/13/2009
200911041 4945.04-04 Grants to Individuals 03/13/2009
200911040 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/13/2009
200911040 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/13/2009
200911039 4945.04-04 Grants to Individuals 03/13/2009
200911038 4945.04-04 Grants to Individuals 03/13/2009
200911037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/13/2009
200911037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/13/2009
200911036 4945.04-04 Grants to Individuals 03/13/2009
200911035 3121.01-08 Director or 03/13/2009
200911034 3121.04-01 Common Law Tests 03/13/2009
200911033 6335.00-00 Sale of Seized Property 03/13/2009
200911032 854.01-00 Capital Gain Dividend 03/13/2009
200911031 9999.00-00 Miscellaneous Issues 03/13/2009
200911030 6103.09-03 Use of Information in Judicial or Administrative Nontax Proceedings 03/13/2009
200911030 6103.05-03 Disclosure of Partnership Return 03/13/2009
200911029 6103.11-00 Disclosure for Tax Administration Purposes 03/13/2009
200911029 6103.14-00 Disclosure to Contractors 03/13/2009
200911028 7611.00-00 Restrictions on Church Tax Inquiries and Examinations 03/13/2009
200911027 6402.01-00 Credit of Overpayment Against Any Tax Liability 03/13/2009
200911027 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/13/2009
200911026 6062.00-00 Signing of Corporation Returns 03/13/2009
200911025 6224.01-01 Settlement Agreement 03/13/2009
200911024 6224.01-00 Partner May Waive Rights 03/13/2009
200911023 6227.05-00 Other Requests 03/13/2009