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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Número UILC Asunto Fecha de publicación
200807026 408.01-00 Exclusive Benefit of Individual or His Beneficiary 02/15/2008
200807025 408.03-00 Rollover Contributions 02/15/2008
200807024 412.06-00 Minimum Funding Waiver 02/15/2008
200807023 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/15/2008
200807022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2008
200807021 501.03-30 Organizational and Operational Tests 02/15/2008
200807020 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/15/2008
200807019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/15/2008
200807018 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/15/2008
200807017 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/15/2008
200807016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/15/2008
200807016 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/15/2008
200807015 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 02/15/2008
200807015 701.00-00 Partners, Not Partnerships, Subject to Tax 02/15/2008
200807014 3231.01-00 Employers v. Not Employers 02/15/2008
200807013 146.00-00 Volume Cap 02/15/2008
200807013 146.07-00 Carryforward of Allocation 02/15/2008
200807013 9100.00-00 Extension of Time for Making Certain Elections 02/15/2008
200807013 9100.03-00 Section 146; Volume Cap 02/15/2008
200807012 9100.09-00 Section 442; Accounting Periods 02/15/2008
200807011 332.00-00 Complete Liquidation of Subsidiaries 02/15/2008
200807011 355.01-00 Spin-Off 02/15/2008
200807010 42.00-00 Low-Income Housing Credit 02/15/2008
200807009 382.12-16 Controlled Groups 02/15/2008
200807009 9100.22-00 Other 02/15/2008

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