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
201218006 9100.01-00 Section 42; Low-Income Housing Credit 05/04/2012
201218006 42.00-00 Low-Income Housing Credit 05/04/2012
201218005 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/04/2012
201218005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/04/2012
201218005 9100.00-00 Extension of Time for Making Certain Elections 05/04/2012
201218004 1361.01-04 More than One Class of Stock 05/04/2012
201218003 2601.00-00 Tax On Generation Skipping Transfers 05/04/2012
201218002 2601.00-00 Tax On Generation Skipping Transfers 05/04/2012
201218001 2601.00-00 Tax On Generation Skipping Transfers 05/04/2012
201217028 501.03-05 Corporations 04/27/2012
201217027 4945.04-00 Definition of Taxable Expenditure 04/27/2012
201217026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217025 6033.01-00 Exempt v. Non Exempt From Filing 04/27/2012
201217025 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/27/2012
201217024 4945.04-04 Grants to Individuals 04/27/2012
201217023 4945.04-04 Grants to Individuals 04/27/2012
201217022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217022 501.05-00 Labor Organizations 04/27/2012
201217022 501.06-03 Professional Associations (See Also 0501.03-11) 04/27/2012
201217021 501.03-07 Civil Rights Groups 04/27/2012
201217020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2012
201217019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217019 501.32-00 Income Inures v. does Not Inure to Private Individual 04/27/2012
201217019 501.33-00 Private v. Public Interest Served 04/27/2012

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