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
201304003 1035.00-00 Exchanges of Insurance Policies 01/25/2013
201304002 301.00-00 Distributions of Property 01/25/2013
201304002 305.01-00 Stock Dividends 01/25/2013
201304002 562.03-00 Preferential Dividends 01/25/2013
201304001 9100.22-00 Other 01/25/2013
201304001 992.02-00 Election 01/25/2013
201303024 414.08-00 Church Plan 01/18/2013
201303023 408.03-00 Rollover Contributions 01/18/2013
201303022 408.03-00 Rollover Contributions 01/18/2013
201303021 4943.00-00 Excise Taxes on Excess Business Holdings 01/18/2013
201303021 4946.00-00 Definitions and Special Rules 01/18/2013
201303020 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013
201303020 501.32-01 Distribution of Assets to Private Individuals 01/18/2013
201303020 501.33-00 Private v. Public Interest Served 01/18/2013
201303020 501.35-00 "Exclusively" Test 01/18/2013
201303019 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013
201303019 501.32-01 Distribution of Assets to Private Individuals 01/18/2013
201303019 501.33-00 Private v. Public Interest Served 01/18/2013
201303019 501.35-00 "Exclusively" Test 01/18/2013
201303018 501.03-08 Educational Organizations 01/18/2013
201303017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/18/2013
201303017 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013
201303017 501.33-00 Private v. Public Interest Served 01/18/2013
201303016 01.05.00-00 ADMINISTRATION: Personnel 01/18/2013
201303015 168.36-00 Additional First Year Depreciation 01/18/2013