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
200809040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809035 501.04-01 Local Associations of Employees 02/29/2008
200809034 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/29/2008
200809033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/29/2008
200809031 4041.03-00 Liability for Tax 02/29/2008
200809031 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 02/29/2008
200809031 6427.00-00 Fuels Not Used for Taxable Purposes 02/29/2008
200809030 1362.01-03 Late Elections 02/29/2008
200809029 447.06-00 Suspense Account For Family Corporation 02/29/2008
200809029 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 02/29/2008
200809028 7701.00-00 Definitions 02/29/2008
200809028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809027 2601.03-01 Irrevocable Trusts 02/29/2008
200809026 2601.03-01 Irrevocable Trusts 02/29/2008
200809025 2601.03-01 Irrevocable Trusts 02/29/2008
200809024 2601.03-01 Irrevocable Trusts 02/29/2008
200809023 2601.03-01 Irrevocable Trusts 02/29/2008
200809022 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809022 7701.00-00 Definitions 02/29/2008

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