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
200528005 1361.03-02 Qualified Subchapter S Trusts 07/15/2005
200528004 856.01-00 Income Requirements 07/15/2005
200528003 173.00-00 Circulation Expenditures (Deductible v. Not Deductible) 07/15/2005
200528002 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005
200528001 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 07/15/2005
200527026 408.00-00 Individual Retirement Accounts 07/08/2005
200527025 408.00-00 Individual Retirement Accounts 07/08/2005
200527024 408.00-00 Individual Retirement Accounts 07/08/2005
200527023 414.09-00 Certain Employee Contributions 07/08/2005
200527022 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005
200527021 501.03-05 Corporations 07/08/2005
200527020 4942.05-01 Active Conduct of Exempt Purpose Activities 07/08/2005
200527020 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005
200527019 6033.01-00 Exempt v. Non Exempt From Filing 07/08/2005
200527018 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005
200527017 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005
200527016 3231.01-00 Employers v. Not Employers 07/08/2005
200527015 1502.21-00 Consolidated Net Operating Loss Deduction 07/08/2005
200527015 9100.22-00 Other 07/08/2005
200527014 148.00-00 Arbitrage 07/08/2005
200527013 1362.02-03 Passive Investment Income 07/08/2005
200527012 104.01-00 Health and Accident Insurance 07/08/2005
200527011 7701.00-00 Definitions 07/08/2005
200527011 9100.00-00 Extension of Time for Making Certain Elections 07/08/2005
200527010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/08/2005