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
200846037 4941.04-00 Definition of Self-Dealing 11/14/2008
200846036 501.03-05 Corporations 11/14/2008
200846036 501.03-30 Organizational and Operational Tests 11/14/2008
200846036 501.30-02 Dealings With Controlling Interests 11/14/2008
200846036 501.32-00 Income Inures v. does Not Inure to Private Individual 11/14/2008
200846035 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846034 501.07-01 Profit v. Not for Profit 11/14/2008
200846032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846032 501.07-01 Profit v. Not for Profit 11/14/2008
200846031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846029 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846028 401.06-01 In General 11/14/2008
200846027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846024 408.03-00 Rollover Contributions 11/14/2008
200846023 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/14/2008
200846022 6205.00-00 Special Rules Applicable to Certain Employment Taxes 11/14/2008
200846021 404.10-00 Deferred Compensation 11/14/2008
200846021 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/14/2008
200846021 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/14/2008
200846020 468A.04-02 Revised Schedules 11/14/2008
200846019 851.02-00 Gross Income Requirement 11/14/2008
200846018 148.00-00 Arbitrage 11/14/2008

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