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
201602009 152.08-02 Release of Exemption 01/08/2016
201602008 6331.00-00 Levy and Distraint 01/08/2016
201602007 6331.00-00 Levy and Distraint 01/08/2016
201602006 6331.00-00 Levy and Distraint 01/08/2016
201602005 166.00-00 Bad Debts 01/08/2016
201602004 7704.03-00 Qualifying Income 01/08/2016
201602003 856.01-00 Income Requirements 01/08/2016
201602002 7701.00-00 Definitions 01/08/2016
201602002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/08/2016
201602001 2632.00-00 Special Rules for Allocation of GST Exemption 01/08/2016
201602001 9100.00-00 Extension of Time for Making Certain Elections 01/08/2016
201602000 6110.00-00 Index for Public Inspection of Written Determination 01/08/2016
201601014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/2015
201601014 501.33-00 Private v. Public Interest Served 12/31/2015
201601014 501.36-00 Business Activities 12/31/2015
201601014 501.36-01 Section 501(c)(3)|Organizations 12/31/2015
201601013 414.09-00 Certain Employee Contributions 12/31/2015
201601012 401.29-00 Cash or Deferred Arrangements 12/31/2015
201601012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/31/2015
201601012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/31/2015
201601011 1031.01-00 Property Held For Productive Use or Investment 12/31/2015
201601010 1502.21-00 Consolidated Net Operating Loss Deduction 12/31/2015
201601010 9100.22-00 Other 12/31/2015
201601009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/31/2015
201601008 4191.00-00 Taxable Medical Devices 12/31/2015