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
201912001 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/22/2019
201912001 162.35-00 Health Insurance Costs of Self Employed Individuals 03/22/2019
201912000 6110.00-00 Index for Public Inspection of Written Determination 03/22/2019
201911018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.33-00 Private v. Public Interest Served 03/15/2019
201911016 501.33-00 Private v. Public Interest Served 03/15/2019
201911016 501.03-30 Organizational and Operational Tests 03/15/2019
201911015 4945.04-04 Grants to Individuals 03/15/2019
201911014 4945.04-04 Grants to Individuals 03/15/2019
201911013 4945.04-04 Grants to Individuals 03/15/2019
201911012 4945.04-04 Grants to Individuals 03/15/2019
201911011 4945.04-04 Grants to Individuals 03/15/2019
201911010 501.36-00 Business Activities 03/15/2019
201911010 501.36-01 Section 501(c)(3) Organizations 03/15/2019
201911009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911008 501.03-02 Foundations 03/15/2019
201911008 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2019
201911008 501.32-01 Distribution of Assets to Private Individuals 03/15/2019
201911007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911005 1362.04-00 Inadvertent Terminations 03/15/2019
201911004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911002 423.00-00 Employee Stock Purchase Plans 03/15/2019

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