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
200823004 368.04-00 Assets for Control of Transferee (Type "D") 06/06/2008
200823003 2601.00-00 Tax On Generation Skipping Transfers 06/06/2008
200823002 7701.00-00 Definitions 06/06/2008
200823002 9100.00-00 Extension of Time for Making Certain Elections 06/06/2008
200823002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823001 3121.16-02 Nonqualified Deferred Compensation Plans 06/06/2008
200822044 501.03-05 Corporations 05/30/2008
200822044 501.03-30 Organizational and Operational Tests 05/30/2008
200822044 501.30-02 Dealings With Controlling Interests 05/30/2008
200822044 501.32-00 Income Inures v. does Not Inure to Private Individual 05/30/2008
200822043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822042 412.06-00 Minimum Funding Waiver 05/30/2008
200822041 4943.00-00 Excise Taxes on Excess Business Holdings 05/30/2008
200822040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822035 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008
200822029 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/30/2008

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