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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200541047 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 10/14/2005
200541046 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 10/14/2005
200541045 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 10/14/2005
200541044 501.03-08 Educational Organizations 10/14/2005
200541044 501.03-21 Research Organizations 10/14/2005
200541044 501.03-30 Organizational and Operational Tests 10/14/2005
200541044 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/14/2005
200541044 514.00-00 Unrelated Debt-Financed Income 10/14/2005
200541044 509.02-01 Publicly Supported Organizations 10/14/2005
200541044 170.07-06 Publicly Supported Organizations 10/14/2005
200541043 501.03-08 Educational Organizations 10/14/2005
200541043 501.03-21 Research Organizations 10/14/2005
200541043 501.03-30 Organizational and Operational Tests 10/14/2005
200541043 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/14/2005
200541043 514.00-00 Unrelated Debt-Financed Income 10/14/2005
200541043 509.02-01 Publicly Supported Organizations 10/14/2005
200541043 170.07-06 Publicly Supported Organizations 10/14/2005
200541042 501.03-08 Educational Organizations 10/14/2005
200541042 501.03-21 Research Organizations 10/14/2005
200541042 501.03-30 Organizational and Operational Tests 10/14/2005
200541042 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/14/2005
200541042 514.00-00 Unrelated Debt-Financed Income 10/14/2005
200541042 509.02-01 Publicly Supported Organizations 10/14/2005
200541042 170.07-06 Publicly Supported Organizations 10/14/2005
200541041 9100.00-00 Extension of Time for Making Certain Elections 10/14/2005