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
200537038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2005
200537038 501.03-33 Lessening the Burdens of Government 09/16/2005
200537037 514.06-00 Definitions--Debt-Financed Property 09/16/2005
200537036 501.09-01 Permissible Benefits 09/16/2005
200537036 501.09-04 Membership 09/16/2005
200537035 4942.00-00 Taxes on Failure to Distribute Income 09/16/2005
200537035 4942.03-00 Definitions of Principal Terms 09/16/2005
200537035 4942.03-07 Set-Asides 09/16/2005
200537034 29.04-00 Special Rules 09/16/2005
200537033 3231.01-00 Employers v. Not Employers 09/16/2005
200537032 3231.01-00 Employers v. Not Employers 09/16/2005
200537031 3231.01-00 Employers v. Not Employers 09/16/2005
200537030 3231.01-00 Employers v. Not Employers 09/16/2005
200537029 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 09/16/2005
200537029 6229.03-01 6 Years for 3 Years 09/16/2005
200537028 9100.00-00 Extension of Time for Making Certain Elections 09/16/2005
200537028 7701.01-00 Associations v. Corporations 09/16/2005
200537028 1362.01-03 Late Elections 09/16/2005
200537027 2642.00-00 Inclusion Ratio 09/16/2005
200537027 9100.22-00 Other 09/16/2005
200537026 108.04-03 Indebtedness Contributed to Capital 09/16/2005
200537026 108.04-05 Debt Satisfied by Corporation's Stock 09/16/2005
200537025 61.00.00-00 PAYMENT 09/16/2005
200537025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2005
200537025 2601.00-00 Tax On Generation Skipping Transfers 09/16/2005