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
200528031 401.06-02 Employee Dies Before Entire Interest Distributed 07/15/2005
200528030 509.02-02 Supporting Organizations 07/15/2005
200528030 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/15/2005
200528030 501.03-02 Foundations 07/15/2005
200528029 512.02-00 Partnerships 07/15/2005
200528029 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/15/2005
200528028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/15/2005
200528027 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/15/2005
200528026 833.03-01 Existing Blue Cross or Blue Shield Organizations 07/15/2005
200528026 833.03-03 Material Change in Operations Existing Blue Cross or Blue Shield Organizations 07/15/2005
200528025 3231.01-00 Employers v. Not Employers 07/15/2005
200528024 461.01-00 Accrual Method 07/15/2005
200528024 1012.06-00 Liabilities Assumed as Purchase Price 07/15/2005
200528023 61.09-31 Insurance Benefits 07/15/2005
200528023 101.01-00 Life Insurance Proceeds Payable by Reason of Death 07/15/2005
200528022 118.02-02 Definition of Contribution in Aid of Construction 07/15/2005
200528022 118.01-02 Nonshareholder Contributions 07/15/2005
200528021 368.06-00 Change in Identity, etc. (Type "F") 07/15/2005
200528020 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005
200528020 2642.00-00 Inclusion Ratio 07/15/2005
200528019 2032A.00-00 Valuation of Farm Real Property 07/15/2005
200528019 9100.22-00 Other 07/15/2005
200528019 2057.00-00 Sales of Certain Employer Securities (Repealed 1989) 07/15/2005
200528018 7702.20-00 Correction of Errors 07/15/2005
200528017 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/15/2005

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