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
200511020 501.03-08 Educational Organizations 03/18/2005
200511019 501.36-00 Business Activities 03/18/2005
200511018 501.03-33 Lessening the Burdens of Government 03/18/2005
200511017 501.33-00 Private v. Public Interest Served 03/18/2005
200511016 501.03-05 Corporations 03/18/2005
200511016 501.32-01 Distribution of Assets to Private Individuals 03/18/2005
200511015 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/18/2005
200511014 2632.00-00 Special Rules for Allocation of GST Exemption 03/18/2005
200511013 2601.03-00 Exceptions 03/18/2005
200511012 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 03/18/2005
200511012 4221.00-00 Certain Tax-Free Sales 03/18/2005
200511012 4251.00-00 Communications Tax (Taxable v. Not Taxable) 03/18/2005
200511012 4081.00-00 Gasoline and Diesel Fuels 03/18/2005
200511011 41.00-00 Credit for Increasing Research Activities 03/18/2005
200511010 41.00-00 Credit for Increasing Research Activities 03/18/2005
200511009 41.00-00 Credit for Increasing Research Activities 03/18/2005
200511008 382.12-06 Fluctuation in Value 03/18/2005
200511007 162.36-06 Disclosure to Shareholders 03/18/2005
200511006 7873.00-00 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 03/18/2005
200511005 1362.04-00 Inadvertent Terminations 03/18/2005
200511004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 03/18/2005
200511004 9100.00-00 Extension of Time for Making Certain Elections 03/18/2005
200511003 501.09-01 Permissible Benefits 03/18/2005
200511002 43.02-01 Tertiary Recovery Method 03/18/2005
200511001 528.00-00 Certain Homeowners Associations 03/18/2005

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