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
200536032 7425.05-00 Redemption by United States; Discharge of Liens 09/09/2005
200536031 4975.04-02 ESOP Loans 09/09/2005
200536030 414.09-00 Certain Employee Contributions 09/09/2005
200536029 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/09/2005
200536028 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/09/2005
200536028 4975.00-00 Tax on Prohibited Transactions 09/09/2005
200536027 501.03-08 Educational Organizations 09/09/2005
200536027 501.03-30 Organizational and Operational Tests 09/09/2005
200536027 4941.04-00 Definition of Self-Dealing 09/09/2005
200536027 4941.05-00 Other Definitions 09/09/2005
200536027 4945.04-00 Definition of Taxable Expenditure 09/09/2005
200536027 4945.04-05 Grants to Organizations 09/09/2005
200536026 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/09/2005
200536025 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/09/2005
200536025 501.27-00 Cooperative Hospital Service Organizations 09/09/2005
200536024 501.07-00 Social Clubs 09/09/2005
200536024 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/09/2005
200536023 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/09/2005
200536022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/09/2005
200536021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/09/2005
200536020 06.01.00-00 ATTORNEYS: Authority 09/09/2005
200536019 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/09/2005
200536019 6501.03-02 Computation 09/09/2005
200536019 6401.00-00 Amounts Treated as Overpayments 09/09/2005
200536019 6401.01-00 Assessment or Collection After Limitation Period 09/09/2005

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