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
201346004 1362.01-00 Eligible v. Ineligible 11/15/2013
201346004 1362.01-03 Late Elections 11/15/2013
201346003 9100.22-00 Other 11/15/2013
201346002 141.00-00 Private Activity Bond; Qualified Bond 11/15/2013
201346002 141.01-00 Private Business Tests 11/15/2013
201346002 141.01-02 Security or Payment Test 11/15/2013
201346001 1362.04-00 Inadvertent Terminations 11/15/2013
201345042 414.08-00 Church Plan 11/08/2013
201345041 414.08-00 Church Plan 11/08/2013
201345040 408.03-00 Rollover Contributions 11/08/2013
201345039 408.03-00 Rollover Contributions 11/08/2013
201345038 408.03-00 Rollover Contributions 11/08/2013
201345037 408.03-00 Rollover Contributions 11/08/2013
201345036 403.03-00 Non-Forfeitable Rights 11/08/2013
201345035 4945.04-04 Grants to Individuals 11/08/2013
201345034 507.01-01 Special Rules 11/08/2013
201345034 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/08/2013
201345034 4945.00-00 Excise Taxes on Taxable Expenditures 11/08/2013
201345034 642.00-00 Special Rules for Credits and Deductions 11/08/2013
201345033 507.01-01 Special Rules 11/08/2013
201345033 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/08/2013
201345033 4945.00-00 Excise Taxes on Taxable Expenditures 11/08/2013
201345033 642.00-00 Special Rules for Credits and Deductions 11/08/2013
201345032 501.03-08 Educational Organizations 11/08/2013
201345032 501.30-02 Dealings With Controlling Interests 11/08/2013