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
200011066 414.08-00 Church Plan 03/17/2000
200011065 414.08-00 Church Plan 03/17/2000
200011064 414.08-00 Church Plan 03/17/2000
200011063 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/17/2000
200011063 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 03/17/2000
200011063 419.03-00 Welfare Benefit Fund 03/17/2000
200011062 408.02-01 Benefit Distributions 03/17/2000
200011062 408.03-00 Rollover Contributions 03/17/2000
200011061 1503.03-00 Dual Resident Corporations (Repealed in 1976) 03/17/2000
200011061 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 03/17/2000
200011060 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011059 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011058 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011058 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011057 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011056 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011056 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011055 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011055 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011054 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011053 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011052 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011051 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000
200011051 170.09-04 Fraternal Societies, Etc. 03/17/2000
200011051 501.04-04 Veterans Organizations 03/17/2000

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