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
201451045 501.32-00 Income Inures v. does Not Inure to Private Individual 12/19/2014
201451045 501.33-00 Private v. Public Interest Served 12/19/2014
201451045 501.33-01 Trustees Serve Private Interest 12/19/2014
201451044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/19/2014
201451044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/19/2014
201451044 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/19/2014
201451043 501.32-00 Income Inures v. does Not Inure to Private Individual 12/18/2014
201451043 501.33-00 Private v. Public Interest Served 12/18/2014
201451043 501.33-01 Trustees Serve Private Interest 12/18/2014
201451042 501.19-00 Organization of Past or Present Armed Forces Members 12/19/2014
201451041 501.19-00 Organization of Past or Present Armed Forces Members 12/19/2014
201451040 501.09-01 Permissible Benefits 12/19/2014
201451039 501.07-00 Social Clubs 12/19/2014
201451038 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/19/2014
201451037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/19/2014
201451036 501.03-05 Corporations 12/19/2014
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451035 501.03-03 Trusts 12/19/2014
201451034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/19/2014
201451033 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451032 501.03-03 Trusts 12/19/2014
201451031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/19/2014
201451030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/19/2014