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
201637002 9100.22-00 Other 09/09/2016
201637001 6201.02-00 Authority of Officers of Internal Revenue Service 09/09/2016
201637000 6110.00-00 Index for Public Inspection of Written Determination 09/09/2016
201636050 408.03-00 Rollover Contributions 09/02/2016
201636049 408.03-00 Rollover Contributions 09/02/2016
201636048 4945.04-04 Grants to Individuals 09/02/2016
201636047 4945.04-04 Grants to Individuals 09/02/2016
201636046 501.32-00 Income Inures v. does Not Inure to Private Individual 09/02/2016
201636046 501.32-01 Distribution of Assets to Private Individuals 09/02/2016
201636046 501.33-00 Private v. Public Interest Served 09/02/2016
201636045 501.07-00 Social Clubs 09/02/2016
201636044 501.04-07 Homeowners Association 09/02/2016
201636043 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/02/2016
201636043 513.01-00 Trusts 09/02/2016
201636043 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/02/2016
201636043 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 09/02/2016
201636043 664.03-02 Charitable Remainder Unitrust 09/02/2016
201636042 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/02/2016
201636042 513.01-00 Trusts 09/02/2016
201636042 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/02/2016
201636042 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 09/02/2016
201636042 664.03-02 Charitable Remainder Unitrust 09/02/2016
201636041 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/02/2016
201636041 6511.01-00 Limitation of Amount 09/02/2016
201636040 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/02/2016