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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编号 UILC 主题 发布日期
200636015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200635018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/01/2006
200635018 501.03-31 Limitation of Beneficiaries 09/01/2006
200635017 4941.04-00 Definition of Self-Dealing 09/01/2006
200635016 4941.04-00 Definition of Self-Dealing 09/01/2006
200635015 4941.04-00 Definition of Self-Dealing 09/01/2006
200635014 507.04-00 Termination Under Section 507(b)(1)(B) 09/01/2006
200635013 401.06-00 Required Distributions 09/01/2006
200635013 401.06-02 Employee Dies Before Entire Interest Distributed 09/01/2006
200635013 402.06-00 Amounts Distributed or Made Available to Beneficiary 09/01/2006
200635012 408.03-00 Rollover Contributions 09/01/2006