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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숫자 UILC 주제 출시일
201310047 501.26-00 Religious and Apostolic Organizations 03/08/2013
201310046 501.32-00 Income Inures v. does Not Inure to Private Individual 03/08/2013
201310046 501.32-01 Distribution of Assets to Private Individuals 03/08/2013
201310046 501.33-00 Private v. Public Interest Served 03/08/2013
201310046 501.36-00 Business Activities 03/08/2013
201310045 501.03-20 Religious Organizations 03/08/2013
201310045 509.02-04 Churches 03/08/2013
201310044 4945.04-04 Grants to Individuals 03/08/2013
201310043 529.00-00 Qualified State Tuition Programs 03/08/2013
201310043 6041.00-00 Information at Source 03/08/2013
201310043 6049.00-00 Returns Regarding Payments of Interest 03/08/2013
201310042 4945.04-04 Grants to Individuals 03/08/2013
201310041 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/08/2013
201310040 6331.00-00 Levy and Distraint 03/08/2013
201310039 61.00-00 Gross Income v. Not Gross Income 03/08/2013
201310039 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/08/2013
201310038 7603.01-00 Method of Delivery 03/08/2013
201310037 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/08/2013
201310036 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 03/08/2013
201310036 7121.00-00 Closing Agreements 03/08/2013
201310035 1362.00-00 Election by Small Business Corporation 03/08/2013
201310035 1362.01-03 Late Elections 03/08/2013
201310034 3121.16-02 Nonqualified Deferred Compensation Plans 03/08/2013
201310033 6203.00-00 Method of Assessment 03/08/2013
201310032 9999.00-00 Miscellaneous Issues 03/08/2013

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