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
201833028 4945.04-04 Grants to Individuals 08/17/2018
201833027 4942.03-07 Set-Asides 08/17/2018
201833026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833018 501.03-30 Organizational and Operational Tests 08/17/2018
201833017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833016 1362.00-00 Election by Small Business Corporation 08/17/2018
201833016 1362.04-00 Inadvertent Terminations 08/17/2018
201833015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2018
201833015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/17/2018
201833015 2601.00-00 Tax On Generation Skipping Transfers 08/17/2018
201833015 2601.04-00 Transitional Rules 08/17/2018
201833015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2018
201833014 419.00-00 Treatment of Funded Welfare Benefit Plans 08/17/2018
201833014 4976.01-00 Disqualified Benefits 08/17/2018
201833013 501.09-03 Inurement 08/17/2018
201833013 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 08/17/2018
201833012 401.29-00 Cash or Deferred Arrangements 08/17/2018