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
201835013 4942.03-07 Set-Asides 08/31/2018
201835012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018
201835012 501.03-05 Corporations 08/31/2018
201835012 501.31-00 Proof of Exemption 08/31/2018
201835012 501.35-00 "Exclusively" Test 08/31/2018
201835011 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/31/2018
201835011 501.09-04 Membership 08/31/2018
201835010 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 08/31/2018
201835009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/31/2018
201835009 501.32-01 Distribution of Assets to Private Individuals 08/31/2018
201835009 501.33-00 Private v. Public Interest Served 08/31/2018
201835009 501.36-00 Business Activities 08/31/2018
201835008 501.36-03 Publishing Activities, Radio, Television, etc. 08/31/2018
201835007 501.07-00 Social Clubs 08/31/2018
201835007 501.07-01 Profit v. Not for Profit 08/31/2018
201835007 501.07-05 Business with Nonmembers 08/31/2018
201835006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018
201835006 501.35-00 "Exclusively" Test 08/31/2018
201835006 501.36-00 Business Activities 08/31/2018
201835005 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/31/2018
201835004 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 08/31/2018
201835004 263.02-01 Oil and Gas Wells (See Also 291.02-01 et seq.) 08/31/2018
201835003 338.01-02 Time in which Election must be made 08/31/2018
201835003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/31/2018
201835002 468A.04-02 Revised Schedules 08/31/2018

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