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
201510058 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/06/2015
201510058 501.33-00 Private v. Public Interest Served 03/06/2015
201510058 501.36-00 Business Activities 03/06/2015
201510058 501.36-01 Section 501(c)(3) Organizations 03/06/2015
201510057 4945.04-04 Grants to Individuals 03/06/2015
201510056 4943.00-00 Excise Taxes on Excess Business Holdings 03/06/2015
201510055 4943.00-00 Excise Taxes on Excess Business Holdings 03/06/2015
201510054 4945.04-04 Grants to Individuals 03/06/2015
201510053 4945.04-04 Grants to Individuals 03/06/2015
201510052 4945.04-04 Grants to Individuals 03/06/2015
201510051 4945.04-04 Grants to Individuals 03/06/2015
201510050 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/06/2015
201510049 4945.04-04 Grants to Individuals 03/06/2015
201510048 4945.04-04 Grants to Individuals 03/06/2015
201510047 6230.00-00 Additional Administration Provisions 03/06/2015
201510046 6231.01-01 Exception for Small Partnerships 03/06/2015
201510045 7602.00-00 Examination of Books and Witnesses 03/06/2015
201510044 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 03/06/2015
201510043 6201.00-00 Assessment Authority 03/06/2015
201510043 6320.00-00 Collection Due Process - Lien 03/06/2015
201510043 6330.00-00 Collection Due Process - Levy 03/06/2015
201510042 1295.02-02 Retroactive Elections 03/06/2015
201510041 1295.02-02 Retroactive Elections 03/06/2015
201510040 1295.02-02 Retroactive Elections 03/06/2015
201510039 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/06/2015

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