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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编号 UILC 主题 发布日期
201334004 468A.04-02 Revised Schedules 08/23/2013
201334003 468A.04-02 Revised Schedules 08/23/2013
201334002 468A.04-02 Revised Schedules 08/23/2013
201334001 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/23/2013
201334001 2511.18-00 Renunciation of Testate or Intestate Share 08/23/2013
201333024 414.08-00 Church Plan 08/16/2013
201333023 408.03-00 Rollover Contributions 08/16/2013
201333022 408.03-00 Rollover Contributions 08/16/2013
201333021 408.03-00 Rollover Contributions 08/16/2013
201333020 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 08/16/2013
201333020 4943.01-00 Initial 5% Tax on Excess Holdings 08/16/2013
201333020 4944.01-00 Initial 5% Tax on Investments 08/16/2013
201333019 501.07-00 Social Clubs 08/16/2013
201333018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/16/2013
201333017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/16/2013
201333016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/16/2013
201333015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/16/2013
201333014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2013
201333014 501.03-05 Corporations 08/16/2013
201333014 501.16-00 Organized to Finance Crop Operations 08/16/2013
201333014 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 08/16/2013
201333013 982.00-00 Admissibility of Documentation Maintained in Foreign Countries 08/16/2013
201333012 165.06-00 Worthless Securities 08/16/2013
201333011 1033.00-00 Involuntary Conversion 08/16/2013
201333010 1033.00-00 Involuntary Conversion 08/16/2013