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
200450052 408.03-00 Rollover Contributions 12/10/2004
200450051 412.06-00 Minimum Funding Waiver 12/10/2004
200450050 412.06-00 Minimum Funding Waiver 12/10/2004
200450049 412.06-00 Minimum Funding Waiver 12/10/2004
200450048 412.06-00 Minimum Funding Waiver 12/10/2004
200450047 412.06-00 Minimum Funding Waiver 12/10/2004
200450046 412.06-00 Minimum Funding Waiver 12/10/2004
200450045 501.03-30 Organizational and Operational Tests 12/10/2004
200450044 501.03-30 Organizational and Operational Tests 12/10/2004
200450043 501.03-30 Organizational and Operational Tests 12/10/2004
200450042 501.25-00 Section 501(c)(25) Organizations 12/10/2004
200450041 501.07-00 Social Clubs 12/10/2004
200450041 501.07-01 Profit v. Not for Profit 12/10/2004
200450041 501.07-02 Distribution of Assets 12/10/2004
200450040 501.09-03 Inurement 12/10/2004
200450040 4976.01-00 Disqualified Benefits 12/10/2004
200450039 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/10/2004
200450037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/10/2004
200450036 4943.01-00 Initial 5% Tax on Excess Holdings 12/10/2004
200450036 4946.01-00 Disqualified Person 12/10/2004
200450036 4943.02-00 Additional 200% Tax on Uncorrected Excess Holdings 12/10/2004
200450036 4943.03-00 Definition of Excess Business Holdings 12/10/2004
200450035 118.00-00 Contributions to the Capital of a Corporation 12/10/2004
200450034 2642.00-00 Inclusion Ratio 12/10/2004
200450034 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004