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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201506000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/06/2015 |
| 201505051 | 414.08-00 | Church Plan | 01/30/2015 |
| 201505050 | 414.08-00 | Church Plan | 01/30/2015 |
| 201505049 | 414.08-00 | Church Plan | 01/30/2015 |
| 201505048 | 414.08-00 | Church Plan | 01/30/2015 |
| 201505047 | 408.03-00 | Rollover Contributions | 01/30/2015 |
| 201505046 | 402.03-00 | Foreign Situs Trust | 01/30/2015 |
| 201505045 | 402.08-00 | Rollover Contributions | 01/30/2015 |
| 201505044 | 4945.04-04 | Grants to Individuals | 01/30/2015 |
| 201505043 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/30/2015 |
| 201505042 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/30/2015 |
| 201505042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/30/2015 |
| 201505042 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 01/30/2015 |
| 201505042 | 501.35-00 | "Exclusively" Test | 01/30/2015 |
| 201505042 | 501.38-00 | Legislative and Political Propaganda Activities | 01/30/2015 |
| 201505042 | 501.38-01 | "Action" Organizations | 01/30/2015 |
| 201505041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/30/2015 |
| 201505041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/30/2015 |
| 201505040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/30/2015 |
| 201505040 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/30/2015 |
| 201505039 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/30/2015 |
| 201505038 | 48.04-05 R 1990 | Coordination with Basis Adjustment | 01/30/2015 |
| 201505038 | 50.04-00 | Prior Rules Applicable | 01/30/2015 |
| 201505037 | 42.00-00 | Low-Income Housing Credit | 01/30/2015 |
| 201505037 | 9100.01-00 | Section 42; Low-Income Housing Credit | 01/30/2015 |
