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
200830004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2008
200830003 355.01-00 Spin-Off 07/25/2008
200830003 332.00-00 Complete Liquidation of Subsidiaries 07/25/2008
200830003 351.00-00 Transfer to Corporation Controlled by Transferor 07/25/2008
200830002 468A.04-02 Revised Schedules 07/25/2008
200830001 21.01.01-00 DECEDENTS ESTATES: Collection procedures: Liability of fiduciary 07/25/2008
200829056 501.32-00 Income Inures v. does Not Inure to Private Individual 07/18/2008
200829056 501.32-01 Distribution of Assets to Private Individuals 07/18/2008
200829056 501.33-00 Private v. Public Interest Served 07/18/2008
200829055 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/18/2008
200829054 501.03-20 Religious Organizations 07/18/2008
200829054 501.03-30 Organizational and Operational Tests 07/18/2008
200829053 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/18/2008
200829052 501.06-01 Performance of Particular Services for Members 07/18/2008
200829051 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829050 501.33-00 Private v. Public Interest Served 07/18/2008
200829049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829048 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829044 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829042 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008

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