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
200829041 501.07-01 Profit v. Not for Profit 07/18/2008
200829040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829036 501.04-01 Local Associations of Employees 07/18/2008
200829035 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/18/2008
200829032 414.08-00 Church Plan 07/18/2008
200829031 412.06-00 Minimum Funding Waiver 07/18/2008
200829030 408.03-00 Rollover Contributions 07/18/2008
200829029 9999.98-00 Not Able to Identify Under Present List 07/18/2008
200829028 1381.02-00 Certain Other Cooperatives 07/18/2008
200829028 1502.13-00 Intercompany Transactions 07/18/2008
200829027 7701.00-00 Definitions 07/18/2008
200829026 7701.00-00 Definitions 07/18/2008
200829025 7701.00-00 Definitions 07/18/2008
200829025 1362.01-03 Late Elections 07/18/2008
200829025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2008
200829024 7701.00-00 Definitions 07/18/2008
200829024 9100.00-00 Extension of Time for Making Certain Elections 07/18/2008
200829023 704.01-04 Section 704(c) Considerations 07/18/2008
200829023 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/18/2008
200829022 468A.05-07 Self Dealing 07/18/2008

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