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
200843034 501.06-01 Performance of Particular Services for Members 10/24/2008
200843033 501.04-03 Political Activities Organizations 10/24/2008
200843032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/24/2008
200843032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/24/2008
200843032 501.03-20 Religious Organizations 10/24/2008
200843032 501.03-30 Organizational and Operational Tests 10/24/2008
200843032 501.32-00 Income Inures v. does Not Inure to Private Individual 10/24/2008
200843032 501.33-00 Private v. Public Interest Served 10/24/2008
200843032 501.33-01 Trustees Serve Private Interest 10/24/2008
200843032 504.50-00 Denial of Exemption 10/24/2008
200843031 263A.03-04 Costs Not Capitalized 10/24/2008
200843031 263A.06-05 Rules for Changing a Method of Accounting 10/24/2008
200843031 263A.07-00 Change in Method of Accounting under Section 263A 10/24/2008
200843031 446.04-00 Change of Methods (Permissible v. Not Permissible) 10/24/2008
200843031 446.04-05 Consent--Form, Time, etc., Requirements 10/24/2008
200843031 446.04-12 Valuing Inventories (See Also 0446.19-00) 10/24/2008
200843030 1362.04-00 Inadvertent Terminations 10/24/2008
200843029 215.00-00 Alimony, etc., Payments 10/24/2008
200843028 1362.01-03 Late Elections 10/24/2008
200843027 1362.04-00 Inadvertent Terminations 10/24/2008
200843026 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/24/2008
200843025 368.04-00 Assets for Control of Transferee (Type "D") 10/24/2008
200843025 355.01-01 Split-Off 10/24/2008
200843024 332.00-00 Complete Liquidation of Subsidiaries 10/24/2008
200843024 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 10/24/2008