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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200903094 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/16/2009
200903093 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/16/2009
200903092 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903091 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903090 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903089 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/16/2009
200903088 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903087 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903086 501.04-01 Local Associations of Employees 01/16/2009
200903085 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903084 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903083 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903082 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/16/2009
200903081 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/16/2009
200903080 501.04-03 Political Activities Organizations 01/16/2009
200903079 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 01/16/2009
200903078 460.02-01 Look-Back Method 01/16/2009
200903077 460.02-01 Look-Back Method 01/16/2009
200903076 460.02-01 Look-Back Method 01/16/2009
200903075 355.01-00 Spin-Off 01/16/2009
200903075 368.04-00 Assets for Control of Transferee (Type "D") 01/16/2009
200903074 1362.01-03 Late Elections 01/16/2009
200903073 61.28-00 Damages, Court Awards, Settlements 01/16/2009
200903073 61.30-00 Assignments 01/16/2009
200903073 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/16/2009