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
200844007 1362.01-03 Late Elections 10/31/2008
200844006 7701.00-00 Definitions 10/31/2008
200844006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844005 7701.00-00 Definitions 10/31/2008
200844005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844004 7701.00-00 Definitions 10/31/2008
200844004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844003 7701.00-00 Definitions 10/31/2008
200844003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844002 7704.03-00 Qualifying Income 10/31/2008
200844001 7701.00-00 Definitions 10/31/2008
200844001 9100.00-00 Extension of Time for Making Certain Elections 10/31/2008
200844001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200843044 4945.04-04 Grants to Individuals 10/24/2008
200843043 501.06-01 Performance of Particular Services for Members 10/24/2008
200843042 401.06-01 In General 10/24/2008
200843042 401.06-02 Employee Dies Before Entire Interest Distributed 10/24/2008
200843041 507.00-00 Termination of Private Foundation Status 10/24/2008
200843041 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/24/2008
200843041 4942.00-00 Taxes on Failure to Distribute Income 10/24/2008
200843041 4943.00-00 Excise Taxes on Excess Business Holdings 10/24/2008
200843041 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/24/2008
200843041 4945.00-00 Excise Taxes on Taxable Expenditures 10/24/2008
200843040 507.00-00 Termination of Private Foundation Status 10/24/2008
200843040 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/24/2008

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