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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编号 UILC 主题 发布日期
200935047 408.03-00 Rollover Contributions 08/28/2009
200935046 402.07-00 Unrealized Appreciation of Employer's Securities 08/28/2009
200935045 408.01-00 Exclusive Benefit of Individual or His Beneficiary 08/28/2009
200935044 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/28/2009
200935043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/28/2009
200935043 501.33-00 Private v. Public Interest Served 08/28/2009
200935042 501.03-05 Corporations 08/28/2009
200935042 509.01-01 Private Foundation 08/28/2009
200935042 4942.03-03 Minimum Investment Return 08/28/2009
200935041 7428.02-00 Revocation (Gladstone Issue) 08/28/2009
200935040 4945.04-04 Grants to Individuals 08/28/2009
200935039 4945.04-04 Grants to Individuals 08/28/2009
200935038 4945.04-04 Grants to Individuals 08/28/2009
200935037 4945.04-04 Grants to Individuals 08/28/2009
200935036 4945.04-04 Grants to Individuals 08/28/2009
200935035 4945.04-04 Grants to Individuals 08/28/2009
200935034 3401.01-00 Wages Subject to Withholding 08/28/2009
200935033 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 08/28/2009
200935033 412.07-00 Accrued Benefit Waiver 08/28/2009
200935033 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 08/28/2009
200935032 104.03-00 Damages 08/28/2009
200935031 7609.00-00 Special Procedures for Third-Party Summonses 08/28/2009
200935030 6662.00-00 Accuracy-related penalty 08/28/2009
200935029 409A.00-00 Nonqualified Deferred Compensation 08/28/2009
200935029 451.14-00 Constructive Receipt 08/28/2009

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