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
200804005 1362.01-03 Late Elections 01/25/2008
200804004 162.36-04 Performance-Based Compensation 01/25/2008
200804003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
200804003 7701.00-00 Definitions 01/25/2008
200804002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
200804002 7701.00-00 Definitions 01/25/2008
200804001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
200804001 7701.00-00 Definitions 01/25/2008
200803029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2008
200803028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008
200803027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008
200803026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008
200803025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008
200803024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008
200803023 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008
200803022 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/18/2008
200803021 501.12-03 Mutual or Cooperative Electric Companies 01/18/2008
200803020 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/18/2008
200803019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/18/2008
200803018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 01/18/2008
200803017 451.16-02 Contracts for Services 01/18/2008
200803017 451.28-01 Severance 01/18/2008
200803016 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 01/18/2008
200803015 1362.01-03 Late Elections 01/18/2008
200803014 1031.05-00 Deferred Exchanges 01/18/2008

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