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
200836041 501.09-02 Geographic Locale 09/05/2008
200836041 501.09-03 Inurement 09/05/2008
200836041 501.09-04 Membership 09/05/2008
200836040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836038 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/05/2008
200836037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/05/2008
200836034 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/05/2008
200836033 501.04-03 Political Activities Organizations 09/05/2008
200836032 4942.03-05 Qualifying Distribution 09/05/2008
200836031 501.35-00 "Exclusively" Test 09/05/2008
200836031 501.36-01 Section 501(c)(3) Organizations 09/05/2008
200836031 502.01-00 Section 501 (c)(3) Organizations 09/05/2008
200836030 6321.01-50 Tenancy, Held in--Joint 09/05/2008
200836029 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 09/05/2008
200836029 1445.01-00 Duty to Withhold 09/05/2008
200836029 1445.07-00 Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates 09/05/2008
200836029 897.00-00 Disposition of Investment in United States Real Property 09/05/2008
200836028 3231.01-00 Employers v. Not Employers 09/05/2008
200836027 163.05-00 Personal Interest in General 09/05/2008
200836026 461.06-01 Accrual Basis 09/05/2008
200836025 172.01-00 Carryback and Carryover 09/05/2008
200836025 172.01-05 10-Year Carryover 09/05/2008

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