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
201833001 9100.22-00 Other 08/17/2018
201833001 992.02-00 Election 08/17/2018
201833000 6110.00-00 Index for Public Inspection of Written Determination 08/17/2018
201832020 412.00-00 Minimum Funding Standards 08/10/2018
201832019 501.03-30 Organizational and Operational Tests 08/10/2018
201832019 501.32-00 Income Inures v. does Not Inure to Private Individual 08/10/2018
201832019 501.33-00 Private v. Public Interest Served 08/10/2018
201832018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/10/2018
201832018 501.06-01 Performance of Particular Services for Members 08/10/2018
201832017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/10/2018
201832017 501.04-07 Homeowners Association 08/10/2018
201832016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/10/2018
201832016 501.04-07 Homeowners Association 08/10/2018
201832015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/10/2018
201832015 501.03-05 Corporations 08/10/2018
201832015 501.33-00 Private v. Public Interest Served 08/10/2018
201832015 501.36-00 Business Activities 08/10/2018
201832014 501.04-07 Homeowners Association 08/10/2018
201832013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/10/2018
201832013 501.03-05 Corporations 08/10/2018
201832013 501.33-00 Private v. Public Interest Served 08/10/2018
201832012 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 08/10/2018
201832012 9100.22-00 Other 08/10/2018
201832011 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 08/10/2018
201832011 9100.22-00 Other 08/10/2018

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