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
200531027 501.07-00 Social Clubs 08/05/2005
200531026 501.07-00 Social Clubs 08/05/2005
200531025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/05/2005
200531024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2005
200531024 501.03-02 Foundations 08/05/2005
200531023 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005
200531022 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005
200531021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2005
200531020 512.07-00 Trade Shows (See Also 0501.26-04) 08/05/2005
200531019 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005
200531018 501.19-00 Organization of Past or Present Armed Forces Members 08/05/2005
200531017 41.00-00 Credit for Increasing Research Activities 08/05/2005
200531016 754.02-00 Timeliness of Election 08/05/2005
200531016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2005
200531015 754.02-00 Timeliness of Election 08/05/2005
200531015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2005
200531014 41.00-00 Credit for Increasing Research Activities 08/05/2005
200531013 985.00-00 Functional Currency 08/05/2005
200531012 7704.01-00 Meaning of 08/05/2005
200531011 1362.01-03 Late Elections 08/05/2005
200531011 7701.00-00 Definitions 08/05/2005
200531011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2005
200531010 9100.22-00 Other 08/05/2005
200531010 884.01-00 Branch Profits Tax 08/05/2005
200531009 2601.00-00 Tax On Generation Skipping Transfers 08/05/2005