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
200442001 117.06-05 Discrimination in Favor of Highly Compensated Employees 10/15/2004
200441039 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 10/08/2004
200441039 111.01-00 Did Not Reduce Income Tax 10/08/2004
200441039 419.03-00 Welfare Benefit Fund 10/08/2004
200441039 501.09-01 Permissible Benefits 10/08/2004
200441039 501.09-03 Inurement 10/08/2004
200441039 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 10/08/2004
200441039 4976.01-00 Disqualified Benefits 10/08/2004
200441038 501.03-08 Educational Organizations 10/08/2004
200441038 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/08/2004
200441037 507.00-00 Termination of Private Foundation Status 10/08/2004
200441037 509.03-00 Continuation of Private Foundation Status 10/08/2004
200441037 4941.04-00 Definition of Self-Dealing 10/08/2004
200441037 4942.03-05 Qualifying Distribution 10/08/2004
200441037 4945.04-06 Expenditure Responsibility 10/08/2004
200441036 4942.03-07 Set-Asides 10/08/2004
200441035 402.08-00 Rollover Contributions 10/08/2004
200441035 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/08/2004
200441034 4945.04-04 Grants to Individuals 10/08/2004
200441033 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/08/2004
200441033 4941.04-00 Definition of Self-Dealing 10/08/2004
200441033 6012.03-00 Corporations 10/08/2004
200441032 408.03-00 Rollover Contributions 10/08/2004
200441031 408.03-00 Rollover Contributions 10/08/2004
200441030 861.08-00 Allocation and Apportionment of Deductions (In General) 10/08/2004