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
200832008 468A.01-00 In General 08/08/2008
200832007 468A.01-00 In General 08/08/2008
200832006 9100.22-00 Other 08/08/2008
200832006 382.02-05 Closing of the Books 08/08/2008
200832005 382.12-16 Controlled Groups 08/08/2008
200832004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/08/2008
200832004 338.01-02 Time in which Election must be made 08/08/2008
200832003 2055.12-10 Reformations of Nonqualifying Interests 08/08/2008
200832002 9100.09-00 Section 442; Accounting Periods 08/08/2008
200832001 355.01-00 Spin-Off 08/08/2008
200832001 368.01-00 Statutory Merger or Consolidation (Type "A") 08/08/2008
200832001 351.00-00 Transfer to Corporation Controlled by Transferor 08/08/2008
200832001 368.04-00 Assets for Control of Transferee (Type "D") 08/08/2008
200831035 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/01/2008
200831034 507.00-00 Termination of Private Foundation Status 08/01/2008
200831033 501.03-05 Corporations 08/01/2008
200831033 170.00-00 Charitable, Etc. Contributions and Gifts 08/01/2008
200831033 511.01-00 Organizations Subject to Tax 08/01/2008
200831032 501.03-05 Corporations 08/01/2008
200831032 170.00-00 Charitable, Etc. Contributions and Gifts 08/01/2008
200831032 511.01-00 Organizations Subject to Tax 08/01/2008
200831031 507.00-00 Termination of Private Foundation Status 08/01/2008
200831031 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/01/2008
200831031 4945.00-00 Excise Taxes on Taxable Expenditures 08/01/2008
200831031 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/01/2008

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