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
200807008 382.12-16 Controlled Groups 02/15/2008
200807008 9100.22-00 Other 02/15/2008
200807007 1362.01-03 Late Elections 02/15/2008
200807006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/15/2008
200807005 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/15/2008
200807004 1361.01-04 More than One Class of Stock 02/15/2008
200807003 7701.03-08 Ordinary Trusts 02/15/2008
200807002 1362.04-00 Inadvertent Terminations 02/15/2008
200807001 115.00-00 Income of States, Municipalities, etc. 02/15/2008
200806022 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 02/08/2008
200806021 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/08/2008
200806018 501.12-03 Mutual or Cooperative Electric Companies 02/08/2008
200806017 501.12-03 Mutual or Cooperative Electric Companies 02/08/2008
200806016 507.00-00 Termination of Private Foundation Status 02/08/2008
200806016 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/08/2008
200806016 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/08/2008
200806016 4942.00-00 Taxes on Failure to Distribute Income 02/08/2008
200806016 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/08/2008
200806016 4945.00-00 Excise Taxes on Taxable Expenditures 02/08/2008
200806015 507.00-00 Termination of Private Foundation Status 02/08/2008
200806015 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/08/2008
200806015 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/08/2008
200806015 4942.00-00 Taxes on Failure to Distribute Income 02/08/2008
200806015 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/08/2008
200806015 4945.00-00 Excise Taxes on Taxable Expenditures 02/08/2008

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