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
200832038 501.03-30 Organizational and Operational Tests 08/08/2008
200832037 408.03-00 Rollover Contributions 08/08/2008
200832036 501.03-05 Corporations 08/08/2008
200832036 501.03-08 Educational Organizations 08/08/2008
200832036 501.03-30 Organizational and Operational Tests 08/08/2008
200832036 501.35-00 "Exclusively" Test 08/08/2008
200832035 501.03-30 Organizational and Operational Tests 08/08/2008
200832034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/08/2008
200832034 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/08/2008
200832034 514.00-00 Unrelated Debt-Financed Income 08/08/2008
200832034 514.06-00 Definitions--Debt-Financed Property 08/08/2008
200832033 507.00-00 Termination of Private Foundation Status 08/08/2008
200832032 507.00-00 Termination of Private Foundation Status 08/08/2008
200832031 9100.00-00 Extension of Time for Making Certain Elections 08/08/2008
200832030 507.00-00 Termination of Private Foundation Status 08/08/2008
200832029 501.03-02 Foundations 08/08/2008
200832029 501.03-05 Corporations 08/08/2008
200832029 507.04-00 Termination Under Section 507(b)(1)(B) 08/08/2008
200832029 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/08/2008
200832029 4945.04-05 Grants to Organizations 08/08/2008
200832029 4945.04-06 Expenditure Responsibility 08/08/2008
200832028 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/08/2008
200832027 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/08/2008
200832026 408.03-00 Rollover Contributions 08/08/2008
200832025 408.03-00 Rollover Contributions 08/08/2008