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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
201303001 9100.04-00 Section 168; MACRS 01/18/2013
201302047 408.03-00 Rollover Contributions 01/11/2013
201302046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/11/2013
201302045 414.08-00 Church Plan 01/11/2013
201302044 4942.03-07 Set-Asides 01/11/2013
201302043 501.07-03 Leases or Sales of Club Property 01/11/2013
201302043 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 01/11/2013
201302042 4945.04-04 Grants to Individuals 01/11/2013
201302041 501.32-00 Income Inures v. does Not Inure to Private Individual 01/11/2013
201302041 501.33-00 Private v. Public Interest Served 01/11/2013
201302041 501.36-01 Section 501(c)(3) Organizations 01/11/2013
201302040 501.32-00 Income Inures v. does Not Inure to Private Individual 01/11/2013
201302040 501.32-01 Distribution of Assets to Private Individuals 01/11/2013
201302040 501.33-00 Private v. Public Interest Served 01/11/2013
201302039 132.00-00 Certain Fringe Benefits 01/11/2013
201302038 6229.00-00 Period of Limitations for Making Assessments 01/11/2013
201302037 6166.01-00 Election - Time and Manner 01/11/2013
201302036 6664.01-00 Definition of Underpayment 01/11/2013
201302035 6061.00-00 Signing of Returns and Other Documents 01/11/2013
201302034 6231.07-00 Tax Matters Partner 01/11/2013
201302033 6103.05-00 Disclosure to Persons Having Material Interest 01/11/2013
201302032 7122.00-00 Offers in Compromises 01/11/2013
201302031 3121.00-00 Definitions 01/11/2013
201302030 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 01/11/2013
201302029 6331.00-00 Levy and Distraint 01/11/2013