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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200943004 957.00-00 Controlled Foreign Corporations; United States Persons 10/23/2009
200943003 104.03-00 Damages 10/23/2009
200943002 104.03-00 Damages 10/23/2009
200943001 47.00-00 Rehabilitation Credit 10/23/2009
200942068 501.03-08 Educational Organizations 10/16/2009
200942068 501.03-21 Research Organizations 10/16/2009
200942068 501.03-24 Scientific Organizations 10/16/2009
200942068 501.03-30 Organizational and Operational Tests 10/16/2009
200942067 412.00-00 Minimum Funding Standards 10/16/2009
200942066 412.00-00 Minimum Funding Standards 10/16/2009
200942065 412.00-00 Minimum Funding Standards 10/16/2009
200942064 412.00-00 Minimum Funding Standards 10/16/2009
200942063 412.00-00 Minimum Funding Standards 10/16/2009
200942062 412.00-00 Minimum Funding Standards 10/16/2009
200942061 412.00-00 Minimum Funding Standards 10/16/2009
200942060 412.00-00 Minimum Funding Standards 10/16/2009
200942059 412.00-00 Minimum Funding Standards 10/16/2009
200942058 412.00-00 Minimum Funding Standards 10/16/2009
200942057 412.00-00 Minimum Funding Standards 10/16/2009
200942056 412.00-00 Minimum Funding Standards 10/16/2009
200942055 412.00-00 Minimum Funding Standards 10/16/2009
200942054 408.03-00 Rollover Contributions 10/16/2009
200942053 412.00-00 Minimum Funding Standards 10/16/2009
200942052 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 10/16/2009
200942051 3121.02-00 Employment 10/16/2009