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
200818001 1362.04-00 Inadvertent Terminations 05/02/2008
200818001 1362.01-03 Late Elections 05/02/2008
200817065 412.06-00 Minimum Funding Waiver 04/25/2008
200817064 501.07-01 Profit v. Not for Profit 04/25/2008
200817063 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817062 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817061 9999.98-00 Not Able to Identify Under Present List 04/25/2008
200817060 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817059 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/25/2008
200817058 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817057 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817056 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817055 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817054 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817053 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817052 501.01-00 Instrumentalities of U.S. 04/25/2008
200817051 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817050 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817048 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817045 501.33-00 Private v. Public Interest Served 04/25/2008
200817045 501.35-00 "Exclusively" Test 04/25/2008
200817045 501.36-00 Business Activities 04/25/2008