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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編號 UILC 主題 發布日期
201242019 402.07-00 Unrealized Appreciation of Employer's Securities 10/19/2012
201242018 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012
201242018 408A.00-00 Roth IRA 10/19/2012
201242017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012
201242017 501.36-01 Section 501(c)(3) Organizations 10/19/2012
201242017 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 10/19/2012
201242016 501.06-01 Performance of Particular Services for Members 10/19/2012
201242015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012
201242015 501.32-00 Income Inures v. does Not Inure to Private Individual 10/19/2012
201242015 501.33-00 Private v. Public Interest Served 10/19/2012
201242014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012
201242014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/19/2012
201242014 501.03-05 Corporations 10/19/2012
201242014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012
201242013 4945.04-04 Grants to Individuals 10/19/2012
201242012 45.00-00 Electricity Produced from Certain Renewable Sources 10/19/2012
201242011 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 10/19/2012
201242011 4411.00-00 Occupational Tax (Taxable v. Not Taxable) 10/19/2012
201242010 9100.22-00 Other 10/19/2012
201242010 1502.21-00 Consolidated Net Operating Loss Deduction 10/19/2012
201242009 1362.00-00 Election by Small Business Corporation 10/19/2012
201242009 1362.04-00 Inadvertent Terminations 10/19/2012
201242008 9100.22-00 Other 10/19/2012
201242008 1502.21-00 Consolidated Net Operating Loss Deduction 10/19/2012
201242007 351.01-00 Control v. No Control by Transferor 10/19/2012