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
200601002 9100.00-00 Extension of Time for Making Certain Elections 01/06/2006
200601001 9100.20-00 Section 1502; Election to File Consolidated Return 01/06/2006
200601001 1502.75-00 Filing Requirements 01/06/2006
200552021 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/30/2005
200552020 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 12/30/2005
200552019 501.05-01 Agriculture and Horticulture Organizations 12/30/2005
200552018 4943.04-00 Other Definitions and Rules 12/30/2005
200552017 507.00-00 Termination of Private Foundation Status 12/30/2005
200552017 501.03-02 Foundations 12/30/2005
200552017 509.03-00 Continuation of Private Foundation Status 12/30/2005
200552017 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/30/2005
200552017 4941.04-00 Definition of Self-Dealing 12/30/2005
200552017 4942.05-05 Support Test 12/30/2005
200552017 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/30/2005
200552017 4945.04-06 Expenditure Responsibility 12/30/2005
200552016 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/30/2005
200552016 501.03-20 Religious Organizations 12/30/2005
200552015 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/30/2005
200552015 4941.04-00 Definition of Self-Dealing 12/30/2005
200552015 507.00-00 Termination of Private Foundation Status 12/30/2005
200552014 509.00-00 Private Foundation Defined 12/30/2005
200552013 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/30/2005
200552012 460.04-00 Exception for Certain Construction Contracts 12/30/2005
200552011 170.00-00 Charitable, Etc. Contributions and Gifts 12/30/2005
200552010 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/30/2005

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