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
Номер 200312005 UILC 1362.01-03 Тема Late Elections Дата публикации 03/21/2003
Номер 200312004 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 03/21/2003
Номер 200312004 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 03/21/2003
Номер 200312004 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 03/21/2003
Номер 200312004 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 03/21/2003
Номер 200312003 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 03/21/2003
Номер 200312003 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 03/21/2003
Номер 200312003 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 03/21/2003
Номер 200312003 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 03/21/2003
Номер 200312002 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/21/2003
Номер 200312001 UILC 104.01-00 Тема Health and Accident Insurance Дата публикации 03/21/2003
Номер 200311043 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 03/14/2003
Номер 200311043 UILC 451.00-00 Тема General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Дата публикации 03/14/2003
Номер 200311043 UILC 3121.00-00 Тема Definitions Дата публикации 03/14/2003
Номер 200311042 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 03/14/2003
Номер 200311041 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 03/14/2003
Номер 200311040 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 03/14/2003
Номер 200311039 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 03/14/2003
Номер 200311038 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 03/14/2003
Номер 200311037 UILC 501.09-01 Тема Permissible Benefits Дата публикации 03/14/2003
Номер 200311037 UILC 512.09-03 Тема Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) Дата публикации 03/14/2003
Номер 200311037 UILC 419.03-00 Тема Welfare Benefit Fund Дата публикации 03/14/2003
Номер 200311037 UILC 419.12-02 Тема Collectively Bargained Funds Дата публикации 03/14/2003
Номер 200311036 UILC 404.11-00 Тема Year of Deduction Дата публикации 03/14/2003
Номер 200311035 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 03/14/2003