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
200837045 501.07-00 Social Clubs 09/12/2008
200837045 501.07-03 Leases or Sales of Club Property 09/12/2008
200837044 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/12/2008
200837043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837042 501.07-01 Profit v. Not for Profit 09/12/2008
200837041 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/12/2008
200837040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837035 501.06-01 Performance of Particular Services for Members 09/12/2008
200837034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/12/2008
200837032 42.10-00 Recapture of Credit 09/12/2008
200837031 468A.04-00 Ruling Amount 09/12/2008
200837030 468A.04-00 Ruling Amount 09/12/2008
200837029 7701.00-00 Definitions 09/12/2008
200837029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2008
200837028 45.00-00 Electricity Produced from Certain Renewable Sources 09/12/2008
200837027 355.01-01 Split-Off 09/12/2008
200837027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 09/12/2008
200837026 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837026 1361.05-00 Qualified Subchapter S Subsidiary 09/12/2008
200837025 1362.01-03 Late Elections 09/12/2008

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