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
200810010 9114.03-06 Canada 03/07/2008
200810009 9100.00-00 Extension of Time for Making Certain Elections 03/07/2008
200810009 1362.01-03 Late Elections 03/07/2008
200810008 382.07-00 Ownership Change 03/07/2008
200810008 382.12-03 Constructive Ownership of Stock 03/07/2008
200810008 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/07/2008
200810007 7701.00-00 Definitions 03/07/2008
200810007 9100.00-00 Extension of Time for Making Certain Elections 03/07/2008
200810006 7701.00-00 Definitions 03/07/2008
200810006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810005 61.40-00 Governmental Benefits and Subsidies 03/07/2008
200810004 7701.00-00 Definitions 03/07/2008
200810004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810003 7701.00-00 Definitions 03/07/2008
200810003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810002 7701.03-00 Association v. Trust 03/07/2008
200810001 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2008
200810001 355.01-01 Split-Off 03/07/2008
200809045 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/29/2008
200809044 507.00-00 Termination of Private Foundation Status 02/29/2008
200809044 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/29/2008
200809044 4945.00-00 Excise Taxes on Taxable Expenditures 02/29/2008
200809043 408.03-00 Rollover Contributions 02/29/2008
200809042 408.08-00 Tax Treatment of Accounts and Annuities 02/29/2008
200809041 412.06-00 Minimum Funding Waiver 02/29/2008

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