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
200602046 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/13/2006
200602046 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/13/2006
200602046 404.03-00 Foreign Situs Trust 01/13/2006
200602045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/13/2006
200602045 402.06-00 Amounts Distributed or Made Available to Beneficiary 01/13/2006
200602045 402.06-01 Exception for Qualified Cash or Deferred Arrangements 01/13/2006
200602044 402.08-00 Rollover Contributions 01/13/2006
200602043 501.12-03 Mutual or Cooperative Electric Companies 01/13/2006
200602042 4955.04-00 Political Expenditure 01/13/2006
200602041 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 01/13/2006
200602041 509.00-00 Private Foundation Defined 01/13/2006
200602041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/13/2006
200602041 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/13/2006
200602040 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 01/13/2006
200602040 509.00-00 Private Foundation Defined 01/13/2006
200602040 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/13/2006
200602040 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/13/2006
200602039 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 01/13/2006
200602039 509.00-00 Private Foundation Defined 01/13/2006
200602039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/13/2006
200602039 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/13/2006
200602038 501.09-01 Permissible Benefits 01/13/2006
200602038 501.09-03 Inurement 01/13/2006
200602038 4976.01-00 Disqualified Benefits 01/13/2006
200602037 501.09-01 Permissible Benefits 01/13/2006