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 200810003 UILC 7701.00-00 主题 Definitions 发布日期 03/07/2008
编号 200810003 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 03/07/2008
编号 200810002 UILC 7701.03-00 主题 Association v. Trust 发布日期 03/07/2008
编号 200810001 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 03/07/2008
编号 200810001 UILC 355.01-01 主题 Split-Off 发布日期 03/07/2008
编号 200809045 UILC 501.15-00 主题 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 发布日期 02/29/2008
编号 200809044 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 02/29/2008
编号 200809044 UILC 4941.00-00 主题 Excise Taxes on Acts of Self-Dealing 发布日期 02/29/2008
编号 200809044 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 02/29/2008
编号 200809043 UILC 408.03-00 主题 Rollover Contributions 发布日期 02/29/2008
编号 200809042 UILC 408.08-00 主题 Tax Treatment of Accounts and Annuities 发布日期 02/29/2008
编号 200809041 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 02/29/2008
编号 200809040 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 02/29/2008
编号 200809039 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 02/29/2008
编号 200809038 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 02/29/2008
编号 200809037 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 02/29/2008
编号 200809036 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 02/29/2008
编号 200809035 UILC 501.04-01 主题 Local Associations of Employees 发布日期 02/29/2008
编号 200809034 UILC 501.15-00 主题 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 发布日期 02/29/2008
编号 200809033 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 02/29/2008
编号 200809032 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 02/29/2008
编号 200809031 UILC 4041.03-00 主题 Liability for Tax 发布日期 02/29/2008
编号 200809031 UILC 6426.00-00 主题 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 发布日期 02/29/2008
编号 200809031 UILC 6427.00-00 主题 Fuels Not Used for Taxable Purposes 发布日期 02/29/2008
编号 200809030 UILC 1362.01-03 主题 Late Elections 发布日期 02/29/2008