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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200916008 9100.22-00 Other 04/17/2009
200916008 992.02-00 Election 04/17/2009
200916007 42.03-00 Qualified Basis 04/17/2009
200916007 167.13-05 Buildings 04/17/2009
200916007 168.00-00 Modified Accelerated Cost Recovery System 04/17/2009
200916007 263.01-00 Construction Costs 04/17/2009
200916007 263A.02-10 Substantially Constructed Self-Constructed Property 04/17/2009
200916006 7701.00-00 Definitions 04/17/2009
200916006 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916005 7701.00-00 Definitions 04/17/2009
200916005 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916004 1245.01-01 Ordinary Income 04/17/2009
200916003 468B.00-00 Special Rules For Designated Settlement Funds 04/17/2009
200916002 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916002 2642.00-00 Inclusion Ratio 04/17/2009
200916002 2652.00-00 Other Definitions 04/17/2009
200916001 7701.00-00 Definitions 04/17/2009
200916001 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200915063 408.00-00 Individual Retirement Accounts 04/10/2009
200915063 408.03-00 Rollover Contributions 04/10/2009
200915063 408A.00-00 Roth IRA 04/10/2009
200915062 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/10/2009
200915061 501.07-01 Profit v. Not for Profit 04/10/2009
200915060 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915059 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009