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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200838003 1297.01-00 Attribution of Ownership 09/19/2008
200838003 1297.01-03 Special Rules For Pass-Through Entities 09/19/2008
200838003 1297.06-01 Adjustment For Previously Taxed Amounts 09/19/2008
200838002 1362.01-03 Late Elections 09/19/2008
200838001 1362.01-00 Eligible v. Ineligible 09/19/2008
200838001 1362.01-03 Late Elections 09/19/2008
200837053 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837052 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837051 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837050 501.36-01 Section 501(c)(3) Organizations 09/12/2008
200837050 501.33-00 Private v. Public Interest Served 09/12/2008
200837049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837048 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837046 401.06-00 Required Distributions 09/12/2008
200837045 501.07-00 Social Clubs 09/12/2008
200837045 501.07-03 Leases or Sales of Club Property 09/12/2008
200837044 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/12/2008
200837043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837042 501.07-01 Profit v. Not for Profit 09/12/2008
200837041 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/12/2008
200837040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008

Get Adobe Acrobat Reader