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
201051002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/23/2010
201051002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/23/2010
201051001 9100.10-01 Accounting Methods 12/23/2010
201050045 408.03-00 Rollover Contributions 12/17/2010
201050044 412.00-00 Minimum Funding Standards 12/17/2010
201050043 412.00-00 Minimum Funding Standards 12/17/2010
201050042 412.00-00 Minimum Funding Standards 12/17/2010
201050041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2010
201050040 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/17/2010
201050039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2010
201050038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2010
201050036 501.10-00 Domestic Fraternal Societies, Orders, and Associations 12/17/2010
201050035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2010
201050034 501.10-00 Domestic Fraternal Societies, Orders, and Associations 12/17/2010
201050033 501.03-30 Organizational and Operational Tests 12/17/2010
201050033 501.32-00 Income Inures v. does Not Inure to Private Individual 12/17/2010
201050033 501.33-00 Private v. Public Interest Served 12/17/2010
201050032 6103.11-06 Disclosure for Investigative Purposes 12/17/2010
201050031 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 12/17/2010
201050030 6320.00-00 Collection Due Process - Lien 12/17/2010
201050030 6330.00-00 Collection Due Process - Levy 12/17/2010
201050030 6212.02-04 Last Known Address 12/17/2010
201050029 6103.05-00 Disclosure to Persons Having Material Interest 12/17/2010
201050029 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 12/17/2010
201050028 1362.01-03 Late Elections 12/17/2010