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
200946004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946004 7701.00-00 Definitions 11/13/2009
200946003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946003 7701.00-00 Definitions 11/13/2009
200946002 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946002 2642.00-00 Inclusion Ratio 11/13/2009
200946001 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946001 2642.00-00 Inclusion Ratio 11/13/2009
200945077 408.03-00 Rollover Contributions 11/06/2009
200945076 408.03-00 Rollover Contributions 11/06/2009
200945075 4945.04-04 Grants to Individuals 11/06/2009
200945074 4945.04-04 Grants to Individuals 11/06/2009
200945073 4945.04-04 Grants to Individuals 11/06/2009
200945072 4945.04-04 Grants to Individuals 11/06/2009
200945071 501.32-00 Income Inures v. does Not Inure to Private Individual 11/06/2009
200945071 501.33-00 Private v. Public Interest Served 11/06/2009
200945070 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/06/2009
200945070 501.03-08 Educational Organizations 11/06/2009
200945070 501.03-17 Political Action Organizations 11/06/2009
200945069 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/06/2009
200945068 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/06/2009
200945068 501.03-05 Corporations 11/06/2009
200945068 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 11/06/2009
200945067 6233.02-00 Similar Rules in Certain Cases 11/06/2009
200945066 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 11/06/2009

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