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
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
201043040 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 10/29/2010
201043039 461.01-00 Accrual Method 10/29/2010
201043038 6707.01-01 Penalty 10/29/2010
201043037 446.04-02 Required by Commissioner 10/29/2010
201043036 6675.00-00 Excessive Claims With Respect to the Use of Certain Fuels or Lubricating 10/29/2010
201043036 34.00-00 Certain Users of Gasoline and Special Fuels 10/29/2010
201043035 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 10/29/2010
201043034 3121.04-00 Employees 10/29/2010
201043033 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/29/2010
201043032 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/29/2010
201043031 860.00-00 Deduction for Deficiency Dividends 10/29/2010