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
200727017 419.00-00 Treatment of Funded Welfare Benefit Plans 07/06/2007
200727017 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 07/06/2007
200727017 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 07/06/2007
200727017 509.00-00 Private Foundation Defined 07/06/2007
200727017 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 07/06/2007
200727016 165.06-02 Securities In Affiliated Corporations 07/06/2007
200727015 1311.00-00 Correction of Error 07/06/2007
200727014 471.01-00 Need for Inventories 07/06/2007
200727014 263A.03-02 Indirect Costs 07/06/2007
200727013 1222.00-00 Other Terms Relating to Capital Gains and Losses 07/06/2007
200727013 507.00-00 Termination of Private Foundation Status 07/06/2007
200727013 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/06/2007
200727012 1362.01-03 Late Elections 07/06/2007
200727011 1362.01-03 Late Elections 07/06/2007
200727010 382.12-16 Controlled Groups 07/06/2007
200727010 9100.22-00 Other 07/06/2007
200727009 1362.01-03 Late Elections 07/06/2007
200727008 162.36-01 General Rules 07/06/2007
200727007 7701.00-00 Definitions 07/06/2007
200727007 9100.00-00 Extension of Time for Making Certain Elections 07/06/2007
200727007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/06/2007
200727006 9100.00-00 Extension of Time for Making Certain Elections 07/06/2007
200727006 469.03-03 Definition of Activity 07/06/2007
200727005 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/06/2007
200727004 9100.09-00 Section 442; Accounting Periods 07/06/2007