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
201128002 9100.00-00 Extension of Time for Making Certain Elections 07/15/2011
201128002 9100.10-00 Section 446 07/15/2011
201128002 9100.04-00 Section 168; MACRS 07/15/2011
201128001 9100.22-00 Other 07/15/2011
201128001 1502.21-00 Consolidated Net Operating Loss Deduction 07/15/2011
201127022 408.03-00 Rollover Contributions 07/08/2011
201127021 412.00-00 Minimum Funding Standards 07/08/2011
201127020 412.00-00 Minimum Funding Standards 07/08/2011
201127019 412.00-00 Minimum Funding Standards 07/08/2011
201127018 412.00-00 Minimum Funding Standards 07/08/2011
201127017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/08/2011
201127016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/08/2011
201127015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/08/2011
201127014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/08/2011
201127014 501.32-00 Income Inures v. does Not Inure to Private Individual 07/08/2011
201127013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/08/2011
201127013 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/08/2011
201127013 501.03-17 Political Action Organizations 07/08/2011
201127013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/08/2011
201127013 501.04-03 Political Activities Organizations 07/08/2011
201127013 527.00-00 Political Organizations 07/08/2011
201127012 4945.04-04 Grants to Individuals 07/08/2011
201127011 4943.00-00 Excise Taxes on Excess Business Holdings 07/08/2011
201127011 4943.04-03 Business Enterprise 07/08/2011
201127010 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/08/2011

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