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
200850042 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008
200850041 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008
200850040 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/12/2008
200850039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008
200850038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008
200850037 501.19-00 Organization of Past or Present Armed Forces Members 12/12/2008
200850036 501.07-05 Business with Nonmembers 12/12/2008
200850035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/12/2008
200850034 4945.04-04 Grants to Individuals 12/12/2008
200850033 3231.01-00 Employers v. Not Employers 12/12/2008
200850032 3231.01-00 Employers v. Not Employers 12/12/2008
200850031 3231.01-00 Employers v. Not Employers 12/12/2008
200850030 3231.01-00 Employers v. Not Employers 12/12/2008
200850029 3231.01-00 Employers v. Not Employers 12/12/2008
200850028 3231.01-00 Employers v. Not Employers 12/12/2008
200850027 170.08-00 Percentage Limitations - Corporations 12/12/2008
200850027 860E.01-00 Excess Inclusions 12/12/2008
200850026 1502.21-00 Consolidated Net Operating Loss Deduction 12/12/2008
200850026 9100.22-00 Other 12/12/2008
200850025 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/12/2008
200850025 901.01-04 Dual Capacity Taxpayers 12/12/2008
200850024 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/12/2008
200850024 901.01-04 Dual Capacity Taxpayers 12/12/2008
200850023 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/12/2008
200850023 901.01-04 Dual Capacity Taxpayers 12/12/2008

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