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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201023065 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/11/2010
201023064 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/11/2010
201023063 501.07-00 Social Clubs 06/11/2010
201023062 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023060 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023059 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023058 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023057 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010
201023056 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 06/11/2010
201023056 381.15-00 Obligations of Transferor Corporation 06/11/2010
201023055 446.33-00 Hedging transactions 06/11/2010
201023054 501.33-00 Private v. Public Interest Served 06/11/2010
201023054 501.03-30 Organizational and Operational Tests 06/11/2010
201023053 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 06/11/2010
201023053 6501.07-10 Determination of Gross Income 06/11/2010
201023052 9100.00-00 Extension of Time for Making Certain Elections 06/11/2010
201023051 911.11-03 Reelection 06/11/2010
201023050 2601.03-01 Irrevocable Trusts 06/11/2010
201023049 9100.22-00 Other 06/11/2010
201023049 9114.03-06 Canada 06/11/2010
201023048 7701.00-00 Definitions 06/11/2010
201023048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
201023047 7701.00-00 Definitions 06/11/2010
201023047 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010