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
200851038 4945.04-04 Grants to Individuals 12/19/2008
200851037 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 12/19/2008
200851036 9999.98-00 Not Able to Identify Under Present List 12/19/2008
200851035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/19/2008
200851034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851033 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 12/19/2008
200851032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851029 501.07-01 Profit v. Not for Profit 12/19/2008
200851028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851026 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/19/2008
200851025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851024 9999.98-00 Not Able to Identify Under Present List 12/19/2008
200851023 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 12/19/2008
200851023 897.08-00 Sale of Interest In Partnership, Trust or Estate 12/19/2008
200851022 1362.01-03 Late Elections 12/19/2008
200851021 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851021 2642.00-00 Inclusion Ratio 12/19/2008
200851020 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851020 2642.00-00 Inclusion Ratio 12/19/2008
200851019 446.04-05 Consent--Form, Time, etc., Requirements 12/19/2008
200851019 446.04-12 Valuing Inventories (See Also 0446.19-00) 12/19/2008
200851019 446.19-00 Change of Methods; Inventory 12/19/2008