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
200811005 7701.00-00 Definitions 03/14/2008
200811004 167.22-01 Normalization Rules 03/14/2008
200811003 664.00-00 Charitable Remainder Trusts 03/14/2008
200811003 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/14/2008
200811002 1362.04-00 Inadvertent Terminations 03/14/2008
200811001 7701.00-00 Definitions 03/14/2008
200811001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2008
200810034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/07/2008
200810033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/07/2008
200810032 412.06-00 Minimum Funding Waiver 03/07/2008
200810031 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/07/2008
200810030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008
200810029 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 03/07/2008
200810028 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008
200810027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008
200810026 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/07/2008
200810025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/07/2008
200810024 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2008
200810024 355.01-01 Split-Off 03/07/2008
200810023 1503.04-00 Dual Consolidated Loss 03/07/2008
200810023 1503.04-07 Recapture 03/07/2008
200810023 1504.00-00 Definitions 03/07/2008
200810023 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 03/07/2008
200810022 2601.03-01 Irrevocable Trusts 03/07/2008
200810021 2601.03-01 Irrevocable Trusts 03/07/2008