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
200508023 412.06-00 Minimum Funding Waiver 02/25/2005
200508022 501.03-03 Trusts 02/25/2005
200508022 509.02-02 Supporting Organizations 02/25/2005
200508021 501.03-03 Trusts 02/25/2005
200508021 509.02-02 Supporting Organizations 02/25/2005
200508020 501.03-03 Trusts 02/25/2005
200508020 509.02-02 Supporting Organizations 02/25/2005
200508019 501.03-03 Trusts 02/25/2005
200508019 509.02-02 Supporting Organizations 02/25/2005
200508018 509.01-02 Support 02/25/2005
200508017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/25/2005
200508016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/25/2005
200508016 501.06-01 Performance of Particular Services for Members 02/25/2005
200508015 168.20-02 Asset Classes 02/25/2005
200508014 4081.00-00 Gasoline and Diesel Fuels 02/25/2005
200508013 1362.01-03 Late Elections 02/25/2005
200508012 1362.04-00 Inadvertent Terminations 02/25/2005
200508011 41.00-00 Credit for Increasing Research Activities 02/25/2005
200508010 877.00-00 Expatriation to Avoid Tax 02/25/2005
200508009 42.01-00 In General 02/25/2005
200508008 9100.22-00 Other 02/25/2005
200508008 1503.04-04 Dual Resident Corporation 02/25/2005
200508007 1362.02-03 Passive Investment Income 02/25/2005
200508006 877.01-00 Principal Purpose--the Avoidance of Tax 02/25/2005
200508005 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/25/2005

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