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
201351006 831.03-00 Whether Company Qualifies as Insurance Company 12/20/2013
201351005 4261.05-00 Exemption for Certain Helicopter Uses 12/20/2013
201351004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/20/2013
201351004 338.02-00 Qualified Stock Purchase 12/20/2013
201351003 1362.04-00 Inadvertent Terminations 12/20/2013
201351002 4191.00-00 Taxable Medical Devices 12/20/2013
201351001 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/20/2013
201350049 408.03-00 Rollover Contributions 12/13/2013
201350048 414.08-00 Church Plan 12/13/2013
201350047 501.03-20 Religious Organizations 12/13/2013
201350047 501.30-02 Dealings With Controlling Interests 12/13/2013
201350047 501.32-00 Income Inures v. does Not Inure to Private Individual 12/13/2013
201350046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013
201350045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013
201350044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/13/2013
201350044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013
201350043 501.33-01 Trustees Serve Private Interest 12/13/2013
201350042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013
201350041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013
201350040 6343.00-00 Authority to Release Levy 12/13/2013
201350039 6402.00-00 Authority to Make Credits or Refunds 12/13/2013
201350039 6402.01-00 Credit of Overpayment Against Any Tax Liability 12/13/2013
201350039 6330.00-00 Collection Due Process - Levy 12/13/2013
201350038 7121.00-00 Closing Agreements 12/13/2013
201350037 132.04-00 De Minimis Fringe 12/13/2013