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
201450032 4945.04-04 Grants to Individuals 12/12/2014
201450031 4945.04-04 Grants to Individuals 12/12/2014
201450030 4945.04-04 Grants to Individuals 12/12/2014
201450029 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/12/2014
201450028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/12/2014
201450027 4945.04-04 Grants to Individuals 12/12/2014
201450026 4945.04-04 Grants to Individuals 12/12/2014
201450025 4945.04-04 Grants to Individuals 12/12/2014
201450024 4945.04-04 Grants to Individuals 12/12/2014
201450023 501.07-00 Social Clubs 12/12/2014
201450022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/12/2014
201450021 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/12/2014
201450020 501.19-00 Organization of Past or Present Armed Forces Members 12/12/2014
201450019 468B.01-00 In General 12/12/2014
201450018 2642.00-00 Inclusion Ratio 12/12/2014
201450018 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014
201450017 856.00-00 Definition of Real Estate Investment Trust 12/12/2014
201450017 856.02-00 Investment Requirements 12/12/2014
201450017 856.04-00 Rents From Real Property 12/12/2014
201450016 642.03-06 Pooled Income Funds 12/12/2014
201450015 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 12/12/2014
201450014 1362.02-00 Termination of Election 12/12/2014
201450014 1362.02-03 Passive Investment Income 12/12/2014
201450014 1362.04-00 Inadvertent Terminations 12/12/2014
201450013 48.00-00 Energy Credit; Reforestation Credit 12/12/2014