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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숫자 UILC 주제 출시일
200910068 408.03-00 Rollover Contributions 03/06/2009
200910067 501.04-01 Local Associations of Employees 03/06/2009
200910066 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/06/2009
200910065 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910064 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910063 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910062 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/06/2009
200910061 501.35-00 "Exclusively" Test 03/06/2009
200910061 501.36-01 Section 501(c)(3) Organizations 03/06/2009
200910060 501.32-00 Income Inures v. does Not Inure to Private Individual 03/06/2009
200910060 501.33-00 Private v. Public Interest Served 03/06/2009
200910060 501.36-01 Section 501(c)(3) Organizations 03/06/2009
200910059 4945.04-04 Grants to Individuals 03/06/2009
200910058 134.00-00 Certain Military Benefits 03/06/2009
200910057 01.00.00-00 ADMINISTRATION 03/06/2009
200910056 1502.76-01 Income Allocation 03/06/2009
200910056 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 03/06/2009
200910055 6102.00-00 Computations on Returns or Other Documents 03/06/2009
200910054 9300.99-04 Supporting Organizations 03/06/2009
200910053 6211.00-00 Definition of a Deficiency 03/06/2009
200910052 6331.18-00 Levy Procedure 03/06/2009
200910051 6231.07-00 Tax Matters Partner 03/06/2009
200910051 6223.00-00 Notice to Partners of Proceedings 03/06/2009
200910051 6229.02-00 Extension by Agreement 03/06/2009
200910050 6230.03-01 Time for Filing Claim 03/06/2009