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
Номер 200810003 UILC 7701.00-00 Тема Definitions Дата публикации 03/07/2008
Номер 200810003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/07/2008
Номер 200810002 UILC 7701.03-00 Тема Association v. Trust Дата публикации 03/07/2008
Номер 200810001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/07/2008
Номер 200810001 UILC 355.01-01 Тема Split-Off Дата публикации 03/07/2008
Номер 200809045 UILC 501.15-00 Тема Insurance Companies or Associations With Net Written Premiums of $350,000Or Less Дата публикации 02/29/2008
Номер 200809044 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/29/2008
Номер 200809044 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 02/29/2008
Номер 200809044 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 02/29/2008
Номер 200809043 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/29/2008
Номер 200809042 UILC 408.08-00 Тема Tax Treatment of Accounts and Annuities Дата публикации 02/29/2008
Номер 200809041 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 02/29/2008
Номер 200809040 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/29/2008
Номер 200809039 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/29/2008
Номер 200809038 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/29/2008
Номер 200809037 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/29/2008
Номер 200809036 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/29/2008
Номер 200809035 UILC 501.04-01 Тема Local Associations of Employees Дата публикации 02/29/2008
Номер 200809034 UILC 501.15-00 Тема Insurance Companies or Associations With Net Written Premiums of $350,000Or Less Дата публикации 02/29/2008
Номер 200809033 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/29/2008
Номер 200809032 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/29/2008
Номер 200809031 UILC 4041.03-00 Тема Liability for Tax Дата публикации 02/29/2008
Номер 200809031 UILC 6426.00-00 Тема Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel Дата публикации 02/29/2008
Номер 200809031 UILC 6427.00-00 Тема Fuels Not Used for Taxable Purposes Дата публикации 02/29/2008
Номер 200809030 UILC 1362.01-03 Тема Late Elections Дата публикации 02/29/2008