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
201048004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
201048003 7701.00-00 Definitions 12/03/2010
201048003 9100.00-00 Extension of Time for Making Certain Elections 12/03/2010
201048003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
201048002 7701.00-00 Definitions 12/03/2010
201048002 9100.00-00 Extension of Time for Making Certain Elections 12/03/2010
201048002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
201048001 7701.00-00 Definitions 12/03/2010
201048001 9100.00-00 Extension of Time for Making Certain Elections 12/03/2010
201048001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
201047033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/26/2010
201047033 501.36-00 Business Activities 11/26/2010
201047032 9100.00-00 Extension of Time for Making Certain Elections 11/26/2010
201047031 412.00-00 Minimum Funding Standards 11/26/2010
201047030 408.03-00 Rollover Contributions 11/26/2010
201047029 408.03-00 Rollover Contributions 11/26/2010
201047028 408.03-00 Rollover Contributions 11/26/2010
201047027 408.03-00 Rollover Contributions 11/26/2010
201047026 4945.04-04 Grants to Individuals 11/26/2010
201047025 4942.03-07 Set-Asides 11/26/2010
201047024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/26/2010
201047024 509.01-01 Private Foundation 11/26/2010
201047023 304.02-01 Section 304 v. Section 351 351.12-00|Section 351 v. Section 304 (See Also 0304.01-01) 11/26/2010
201047022 6707.01-01 Penalty 11/26/2010
201047022 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 11/26/2010

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