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
201449009 408.03-00 Rollover Contributions 12/05/2014
201449008 408.03-00 Rollover Contributions 12/05/2014
201449007 4945.04-04 Grants to Individuals 12/05/2014
201449006 4945.04-03 Influencing The Outcome of Elections 12/05/2014
201449005 4945.04-04 Grants to Individuals 12/05/2014
201449004 4945.04-04 Grants to Individuals 12/05/2014
201449003 4942.03-07 Set-Asides 12/05/2014
201449002 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/05/2014
201449002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2014
201449001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2014
201449000 6110.00-00 Index for Public Inspection of Written Determination 12/05/2014
201448034 408A.00-00 Roth IRA 11/28/2014
201448033 402.08-00 Rollover Contributions 11/28/2014
201448032 9999.98-00 Not Able to Identify Under Present List 11/28/2014
201448031 4941.04-00 Definition of Self-Dealing 11/28/2014
201448030 4945.04-04 Grants to Individuals 11/28/2014
201448029 4945.04-04 Grants to Individuals 11/28/2014
201448028 4941.04-00 Definition of Self-Dealing 11/28/2014
201448027 4941.04-00 Definition of Self-Dealing 11/28/2014
201448026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/28/2014
201448026 507.06-00 Imposition of Tax 11/28/2014
201448026 4940.02-01 Gross Investment Income--Items Included 11/28/2014
201448026 4941.04-00 Definition of Self-Dealing 11/28/2014
201448026 4942.03-05 Qualifying Distribution 11/28/2014
201448026 4945.04-00 Definition of Taxable Expenditure 11/28/2014