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
编号 200317036 UILC 512.09-03 主题 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 发布日期 04/25/2003
编号 200317035 UILC 414.00-00 主题 Definitions and Special Rules 发布日期 04/25/2003
编号 200317035 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 04/25/2003
编号 200317034 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 04/25/2003
编号 200317033 UILC 408.03-00 主题 Rollover Contributions 发布日期 04/25/2003
编号 200317032 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 04/25/2003
编号 200317032 UILC 408.03-00 主题 Rollover Contributions 发布日期 04/25/2003
编号 200317031 UILC 403.04-00 主题 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 发布日期 04/25/2003
编号 200317030 UILC 414.08-00 主题 Church Plan 发布日期 04/25/2003
编号 200317029 UILC 414.08-00 主题 Church Plan 发布日期 04/25/2003
编号 200317028 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/25/2003
编号 200317027 UILC 401.29-00 主题 Cash or Deferred Arrangements 发布日期 04/25/2003
编号 200317026 UILC 415.00-00 主题 Limitations on Benefits and Contributions Under Qualified Plans 发布日期 04/25/2003
编号 200317025 UILC 415.00-00 主题 Limitations on Benefits and Contributions Under Qualified Plans 发布日期 04/25/2003
编号 200317024 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 04/25/2003
编号 200317023 UILC 401.35-00 主题 Additional Requirements for Employee Stock Ownership Plans 发布日期 04/25/2003
编号 200317022 UILC 403.00-00 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) 发布日期 04/25/2003
编号 200317021 UILC 7701.00-00 主题 Definitions 发布日期 04/25/2003
编号 200317020 UILC 302.04-03 主题 Termination of a Business 发布日期 04/25/2003
编号 200317019 UILC 368.05-00 主题 Recapitalization (Type "E") 发布日期 04/25/2003
编号 200317019 UILC 382.07-00 主题 Ownership Change 发布日期 04/25/2003
编号 200317019 UILC 1502.33-00 主题 Earnings and Profits 发布日期 04/25/2003
编号 200317019 UILC 301.01-00 主题 Dividend in Property 发布日期 04/25/2003
编号 200317018 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/25/2003
编号 200317017 UILC 2642.06-00 主题 Special Rules for Certain Inter Vivos Transfers 发布日期 04/25/2003