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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201251003 1502.90-01 Changes in Affiliated Groups 12/21/2012
201251003 1502.79-00 Separate Return Years 12/21/2012
201251002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/21/2012
201251001 9100.00-00 Extension of Time for Making Certain Elections 12/21/2012
201251001 2642.00-00 Inclusion Ratio 12/21/2012
201250031 408.03-00 Rollover Contributions 12/14/2012
201250030 408.03-00 Rollover Contributions 12/14/2012
201250029 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250029 501.33-00 Private v. Public Interest Served 12/14/2012
201250029 501.36-00 Business Activities 12/14/2012
201250028 501.03-30 Organizational and Operational Tests 12/14/2012
201250028 501.33-00 Private v. Public Interest Served 12/14/2012
201250027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/14/2012
201250027 501.03-30 Organizational and Operational Tests 12/14/2012
201250027 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250027 501.33-00 Private v. Public Interest Served 12/14/2012
201250027 501.36-01 Section 501(c)(3) Organizations 12/14/2012
201250026 4945.04-04 Grants to Individuals 12/14/2012
201250025 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250025 501.33-00 Private v. Public Interest Served 12/14/2012
201250025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/14/2012
201250025 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/14/2012
201250024 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/14/2012
201250024 501.09-04 Membership 12/14/2012
201250023 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/14/2012