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
200809007 7701.00-00 Definitions 02/29/2008
200809007 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809006 7701.00-00 Definitions 02/29/2008
200809006 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809005 1362.01-03 Late Elections 02/29/2008
200809004 1362.04-00 Inadvertent Terminations 02/29/2008
200809003 1362.04-00 Inadvertent Terminations 02/29/2008
200809002 7701.00-00 Definitions 02/29/2008
200809002 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809001 104.03-00 Damages 02/29/2008
200809001 6041.03-00 Fixed or Determinable Gains, Profits, or Income 02/29/2008
200808043 501.03-02 Foundations 02/22/2008
200808043 507.00-00 Termination of Private Foundation Status 02/22/2008
200808043 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/22/2008
200808042 501.03-02 Foundations 02/22/2008
200808042 507.00-00 Termination of Private Foundation Status 02/22/2008
200808042 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/22/2008
200808041 501.06-01 Performance of Particular Services for Members 02/22/2008
200808040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2008
200808039 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 02/22/2008
200808038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2008
200808037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2008
200808036 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2008
200808035 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2008

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