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
201120008 1382.00-00 Taxable Income of Cooperatives 05/20/2011
201120008 199.06-00 Agricultural and Horticultural Cooperatives 05/20/2011
201120007 7701.00-00 Definitions 05/20/2011
201120006 115.00-00 Income of States, Municipalities, etc. 05/20/2011
201120005 115.00-00 Income of States, Municipalities, etc. 05/20/2011
201120004 115.00-00 Income of States, Municipalities, etc. 05/20/2011
201120003 385.03-00 New Financial Products 05/20/2011
201120002 6103.01-00 General Rule 05/20/2011
201120001 7609.04-00 Suspension of Statute of Limitations 05/20/2011
201119040 408.03-00 Rollover Contributions 05/13/2011
201119039 7474.00-00 Fee for Transcript of Record 05/13/2011
201119038 7474.00-00 Fee for Transcript of Record 05/13/2011
201119037 4945.04-04 Grants to Individuals 05/13/2011
201119036 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 05/13/2011
201119036 501.33-00 Private v. Public Interest Served 05/13/2011
201119036 501.36-01 Section 501(c)(3) Organizations 05/13/2011
201119036 509.02-01 Publicly Supported Organizations 05/13/2011
201119036 509.01-01 Private Foundation 05/13/2011
201119035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2011
201119034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2011
201119033 6532.02-06 Reconsideration by Secretary 05/13/2011
201119032 1402.00-00 Definitions 05/13/2011
201119031 1401.02-00 Relief from Taxes by Certain International Agreements 05/13/2011
201119030 6223.00-00 Notice to Partners of Proceedings 05/13/2011
201119029 6416.00-00 Certain Taxes on Sales and Services 05/13/2011

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