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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Номер UILC Тема Дата публикации
201026009 1362.01-03 Late Elections 07/02/2010
201026008 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/02/2010
201026007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/2010
201026007 355.01-01 Split-Off 07/02/2010
201026007 368.00-00 Definitions Relating to Corporate Reorganizations 07/02/2010
201026007 368.04-00 Assets for Control of Transferee (Type "D") 07/02/2010
201026006 1362.02-00 Termination of Election 07/02/2010
201026005 664.00-00 Charitable Remainder Trusts 07/02/2010
201026004 1362.01-03 Late Elections 07/02/2010
201026003 1362.01-03 Late Elections 07/02/2010
201026002 469.03-03 Definition of Activity 07/02/2010
201026002 9100.00-00 Extension of Time for Making Certain Elections 07/02/2010
201026001 1362.01-03 Late Elections 07/02/2010
201025089 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/25/2010
201025088 408.03-00 Rollover Contributions 06/25/2010
201025087 412.00-00 Minimum Funding Standards 06/25/2010
201025086 412.00-00 Minimum Funding Standards 06/25/2010
201025085 412.00-00 Minimum Funding Standards 06/25/2010
201025084 408.03-00 Rollover Contributions 06/25/2010
201025083 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/25/2010
201025082 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/25/2010
201025081 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/25/2010
201025080 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/25/2010
201025079 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/25/2010
201025078 501.07-05 Business with Nonmembers 06/25/2010

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