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
200834005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
200834004 1362.01-03 Late Elections 08/22/2008
200834003 468A.01-00 In General 08/22/2008
200834002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/22/2008
200834002 355.01-00 Spin-Off 08/22/2008
200834001 468A.01-00 In General 08/22/2008
200833031 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2008
200833031 501.06-01 Performance of Particular Services for Members 08/15/2008
200833030 408.03-00 Rollover Contributions 08/15/2008
200833029 408.03-00 Rollover Contributions 08/15/2008
200833028 408.01-00 Exclusive Benefit of Individual or His Beneficiary 08/15/2008
200833027 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 08/15/2008
200833026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/15/2008
200833025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/15/2008
200833024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/15/2008
200833023 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/15/2008
200833022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2008
200833021 501.04-03 Political Activities Organizations 08/15/2008
200833020 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/15/2008
200833019 501.07-01 Profit v. Not for Profit 08/15/2008
200833018 4943.00-00 Excise Taxes on Excess Business Holdings 08/15/2008
200833017 3231.01-00 Employers v. Not Employers 08/15/2008
200833016 3231.01-00 Employers v. Not Employers 08/15/2008
200833015 3231.01-00 Employers v. Not Employers 08/15/2008
200833014 167.22-01 Normalization Rules 08/15/2008

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