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
200512006 9100.22-00 Other 03/25/2005
200512005 9100.00-00 Extension of Time for Making Certain Elections 03/25/2005
200512004 2632.00-00 Special Rules for Allocation of GST Exemption 03/25/2005
200512004 9100.00-00 Extension of Time for Making Certain Elections 03/25/2005
200512003 2632.00-00 Special Rules for Allocation of GST Exemption 03/25/2005
200512003 9100.00-00 Extension of Time for Making Certain Elections 03/25/2005
200512002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/25/2005
200512001 1381.00-00 Organizations to Which Part Applies 03/25/2005
200511029 4971.02-00 Additional Tax 03/18/2005
200511028 72.02-00 Investment in Contract 03/18/2005
200511028 72.07-00 Amounts Not Receivable as Annuities 03/18/2005
200511028 72.07-01 On or After Starting Date 03/18/2005
200511028 72.07-02 Before Starting Date 03/18/2005
200511028 72.07-03 Lump Sum 03/18/2005
200511028 72.07-04 Allocation of Amounts 03/18/2005
200511028 72.07-05 Investment In Contract 03/18/2005
200511027 412.06-00 Minimum Funding Waiver 03/18/2005
200511026 412.06-00 Minimum Funding Waiver 03/18/2005
200511025 501.03-08 Educational Organizations 03/18/2005
200511024 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/18/2005
200511024 501.31-00 Proof of Exemption 03/18/2005
200511023 501.07-05 Business with Nonmembers 03/18/2005
200511022 501.20-00 Trusts for Group Legal Service Plans 03/18/2005
200511021 501.03-05 Corporations 03/18/2005
200511021 501.36-00 Business Activities 03/18/2005