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
200606050 408.03-00 Rollover Contributions 02/10/2006
200606049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/10/2006
200606048 501.07-01 Profit v. Not for Profit 02/10/2006
200606047 501.03-33 Lessening the Burdens of Government 02/10/2006
200606046 501.06-01 Performance of Particular Services for Members 02/10/2006
200606045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/10/2006
200606044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/10/2006
200606043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/10/2006
200606042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2006
200606042 512.09-01 General 02/10/2006
200606041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/10/2006
200606040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/10/2006
200606039 501.03-05 Corporations 02/10/2006
200606038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 02/10/2006
200606037 108.00-00 Income From Discharge of Indebtedness 02/10/2006
200606036 3231.01-00 Employers v. Not Employers 02/10/2006
200606035 7701.00-00 Definitions 02/10/2006
200606035 761.00-00 Terms Defined 02/10/2006
200606034 2632.01-00 Time and Manner of Allocation 02/10/2006
200606034 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006
200606033 1362.01-03 Late Elections 02/10/2006
200606032 1362.01-03 Late Elections 02/10/2006
200606031 9100.09-00 Section 442; Accounting Periods 02/10/2006
200606030 9100.09-00 Section 442; Accounting Periods 02/10/2006
200606029 9100.09-00 Section 442; Accounting Periods 02/10/2006

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