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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編號 UILC 主題 發布日期
201044009 6330.00-00 Collection Due Process - Levy 11/05/2010
201044008 6020.00-00 Returns Prepared for or Executed by Secretary 11/05/2010
201044007 3121.04-00 Employees 11/05/2010
201044006 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 11/05/2010
201044005 09.11.01-00 BCC: Chapter 11: Accept/rejection of plan (1126) 11/05/2010
201044004 6427.01-00 Nontaxable Uses 11/05/2010
201044003 1502.13-00 Intercompany Transactions 11/05/2010
201044003 1502.13-03 Anti-Avoidance 11/05/2010
201044002 1362.01-03 Late Elections 11/05/2010
201044001 7701.00-00 Definitions 11/05/2010
201044001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2010
201043053 7428.00-00 Declaratory Judgments Relating to Status & Classification of Organizations Under Section 501(c)(3), etc. 10/29/2010
201043052 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/29/2010
201043052 501.36-00 Business Activities 10/29/2010
201043051 412.00-00 Minimum Funding Standards 10/29/2010
201043050 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/29/2010
201043049 408.00-00 Individual Retirement Accounts 10/29/2010
201043048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/29/2010
201043047 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/29/2010
201043046 408.03-00 Rollover Contributions 10/29/2010
201043045 408.03-00 Rollover Contributions 10/29/2010
201043044 408.03-00 Rollover Contributions 10/29/2010
201043043 408.03-00 Rollover Contributions 1043044.pdf 266 10/29/2010 201043044 408.03-00|Rollover Contributions 10/29/2010
201043042 501.07-00 Social Clubs 10/29/2010
201043041 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/29/2010

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