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
200520040 412.06-00 Minimum Funding Waiver 05/20/2005
200520039 414.07-00 Governmental Plan 05/20/2005
200520038 408.03-00 Rollover Contributions 05/20/2005
200520037 408.03-00 Rollover Contributions 05/20/2005
200520036 414.09-00 Certain Employee Contributions 05/20/2005
200520035 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 05/20/2005
200520035 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 05/20/2005
200520035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/20/2005
200520035 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/20/2005
200520035 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 05/20/2005
200520034 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 05/20/2005
200520034 501.31-01 Domestic Fraternal Societies 05/20/2005
200520033 501.07-05 Business with Nonmembers 05/20/2005
200520032 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 05/20/2005
200520031 501.03-08 Educational Organizations 05/20/2005
200520030 501.03-08 Educational Organizations 05/20/2005
200520029 3231.01-00 Employers v. Not Employers 05/20/2005
200520028 3231.01-00 Employers v. Not Employers 05/20/2005
200520027 3231.01-00 Employers v. Not Employers 05/20/2005
200520026 3231.01-00 Employers v. Not Employers 05/20/2005
200520025 471.00-00 General Rule for Inventories 05/20/2005
200520025 471.06-00 Inventories of Farmers (See Also 61) 05/20/2005
200520025 471.06-02 Farm-Price Method 05/20/2005
200520024 877.07-00 Ruling Submission by Expatriating Citizen 05/20/2005
200520023 2601.00-00 Tax On Generation Skipping Transfers 05/20/2005

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