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
201018006 6665.02-00 Procedure for Assessing Certain Additions to Tax 05/07/2010
201018006 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 05/07/2010
201018005 6603.00-00 Deposits 05/07/2010
201018004 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/07/2010
201018003 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/07/2010
201018002 6676.00-00 Erroneous claim for refund or credit 05/07/2010
201018001 59.00-00 Other Definitions and Special Rules 05/07/2010
201017079 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017078 503.03-00 Future Status of Organizations Denied Exemption 04/30/2010
201017077 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017076 419.14-00 Ten or More Employer Plan Exception 04/30/2010
201017076 9300.01-00 Deductions for Contributions to Certain Employees’ Trust and Defined Contribution Plans 04/30/2010
201017075 412.00-00 Minimum Funding Standards 04/30/2010
201017074 412.00-00 Minimum Funding Standards 04/30/2010
201017073 412.00-00 Minimum Funding Standards 04/30/2010
201017072 412.00-00 Minimum Funding Standards 04/30/2010
201017071 412.00-00 Minimum Funding Standards 04/30/2010
201017070 412.00-00 Minimum Funding Standards 04/30/2010
201017069 412.00-00 Minimum Funding Standards 04/30/2010
201017068 412.00-00 Minimum Funding Standards 04/30/2010
201017067 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 04/30/2010
201017067 501.03-27 Student, Faculty, and Alumni Groups; Fraternities and Sororities 04/30/2010
201017067 501.33-00 Private v. Public Interest Served 04/30/2010
201017067 501.33-01 Trustees Serve Private Interest 04/30/2010
201017066 501.36-00 Business Activities 04/30/2010

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