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
200511001 9100.00-00 Extension of Time for Making Certain Elections 03/18/2005
200510044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2005
200510043 414.08-00 Church Plan 03/11/2005
200510042 404.15-00 Amount of Deduction 03/11/2005
200510041 412.00-00 Minimum Funding Standards 03/11/2005
200510040 412.06-00 Minimum Funding Waiver 03/11/2005
200510039 402.08-05 By a Surviving Spouse 03/11/2005
200510038 412.06-00 Minimum Funding Waiver 03/11/2005
200510037 408.00-00 Individual Retirement Accounts 03/11/2005
200510036 408.00-00 Individual Retirement Accounts 03/11/2005
200510035 401.06-01 In General 03/11/2005
200510035 402.08-01 Rollover Lump Sums 03/11/2005
200510034 9100.00-00 Extension of Time for Making Certain Elections 03/11/2005
200510033 402.08-00 Rollover Contributions 03/11/2005
200510032 408.00-00 Individual Retirement Accounts 03/11/2005
200510031 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/11/2005
200510030 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/11/2005
200510030 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/11/2005
200510030 512.07-00 Trade Shows (See Also 0501.26-04) 03/11/2005
200510030 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/11/2005
200510029 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/11/2005
200510029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/11/2005
200510029 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/11/2005
200510028 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 03/11/2005
200510028 1221.12-02 Business Hedges 03/11/2005

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