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
201128035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/15/2011
201128034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/15/2011
201128033 4942.03-07 Set-Asides 07/15/2011
201128032 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/15/2011
201128031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/15/2011
201128030 501.03-24 Scientific Organizations 07/15/2011
201128030 501.33-00 Private v. Public Interest Served 07/15/2011
201128029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/15/2011
201128028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/15/2011
201128028 501.03-08 Educational Organizations 07/15/2011
201128028 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 07/15/2011
201128026 4945.04-04 Grants to Individuals 07/15/2011
201128025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/15/2011
201128025 355.01-01 Split-Off 07/15/2011
201128025 368.00-00 Definitions Relating to Corporate Reorganizations 07/15/2011
201128025 368.04-00 Assets for Control of Transferee (Type "D") 07/15/2011
201128025 1361.00-00 Definitions 07/15/2011
201128024 5000B.00-00 Indoor Tanning Services Excise Tax 07/15/2011
201128023 1362.04-00 Inadvertent Terminations 07/15/2011
201128023 1362.00-00 Election by Small Business Corporation 07/15/2011
201128022 851.02-00 Gross Income Requirement 07/15/2011
201128021 1362.04-00 Inadvertent Terminations 07/15/2011
201128021 1362.01-00 Eligible v. Ineligible 07/15/2011
201128020 35.00-00 Overpayments of Tax 07/15/2011
201128019 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 07/15/2011

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