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
200623069 513.01-00 Trusts 06/09/2006
200623068 507.04-00 Termination Under Section 507(b)(1)(B) 06/09/2006
200623068 170.07-02 Educational Organizations 06/09/2006
200623067 4942.03-07 Set-Asides 06/09/2006
200623066 408.03-00 Rollover Contributions 06/09/2006
200623065 408.03-00 Rollover Contributions 06/09/2006
200623064 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/09/2006
200623064 1362.01-03 Late Elections 06/09/2006
200623063 6714.00-00 Penalty Related to Quid Pro Quo Contributions 06/09/2006
200623063 6115.00-00 Disclosure of Quid Pro Quo Contributions 06/09/2006
200623062 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/09/2006
200623061 7611.00-00 Restrictions on Church Tax Inquiries and Examinations 06/09/2006
200623060 6404.01-01 Excessive 06/09/2006
200623060 6404.01-03 Erroneous or Illegal 06/09/2006
200623059 7701.00-00 Definitions 06/09/2006
200623059 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623058 7701.00-00 Definitions 06/09/2006
200623058 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623057 7701.00-00 Definitions 06/09/2006
200623057 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623056 7701.00-00 Definitions 06/09/2006
200623056 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623055 7701.00-00 Definitions 06/09/2006
200623055 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623054 7701.00-00 Definitions 06/09/2006