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
201035039 412.00-00 Minimum Funding Standards 09/03/2010
201035038 501.33-00 Private v. Public Interest Served 09/03/2010
201035037 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/03/2010
201035036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/03/2010
201035035 501.19-00 Organization of Past or Present Armed Forces Members 09/03/2010
201035034 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035033 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035032 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035031 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035030 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035029 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035028 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035027 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035026 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035025 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035024 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035023 6654.01-03 Order of Crediting Payments 09/03/2010
201035022 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 09/03/2010
201035021 6227.00-00 Administrative Adjustments Requests 09/03/2010
201035021 6227.05-00 Other Requests 09/03/2010
201035020 3121.04-01 Common Law Tests 09/03/2010
201035019 3121.04-01 Common Law Tests 09/03/2010
201035018 7491.00-00 R 1970 (Repealed) Burden of Proof of Exemptions in Case of Marihuana Offenses 09/03/2010
201035017 6224.01-01 Settlement Agreement 09/03/2010
201035016 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 09/03/2010