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
200838005 9100.00-00 Extension of Time for Making Certain Elections 09/19/2008
200838004 1362.04-00 Inadvertent Terminations 09/19/2008
200838003 1293.04-00 Previously Taxed Amounts 09/19/2008
200838003 1293.04-02 Prevention of Double Inclusion (See Also 1248.00-00|(prop. 1248(d)(7)) 09/19/2008
200838003 1293.05-00 Basis Adjustments 09/19/2008
200838003 1295.00-00 Qualified Electing Fund 09/19/2008
200838003 1295.01-00 Who Can Make Election 09/19/2008
200838003 1295.03-00 Election Requirements 09/19/2008
200838003 1295.03-02 PFIC Annual Information Statement 09/19/2008
200838003 1297.00-00 Special Rules 09/19/2008
200838003 1297.01-00 Attribution of Ownership 09/19/2008
200838003 1297.01-03 Special Rules For Pass-Through Entities 09/19/2008
200838003 1297.06-01 Adjustment For Previously Taxed Amounts 09/19/2008
200838002 1362.01-03 Late Elections 09/19/2008
200838001 1362.01-00 Eligible v. Ineligible 09/19/2008
200838001 1362.01-03 Late Elections 09/19/2008
200837053 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837052 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837051 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837050 501.36-01 Section 501(c)(3) Organizations 09/12/2008
200837050 501.33-00 Private v. Public Interest Served 09/12/2008
200837049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837048 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837046 401.06-00 Required Distributions 09/12/2008

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