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
201519043 408.03-00 Rollover Contributions 05/08/2015
201519042 408.03-00 Rollover Contributions 05/08/2015
201519041 408.03-00 Rollover Contributions 05/08/2015
201519040 408.03-00 Rollover Contributions 05/08/2015
201519039 4945.04-04 Grants to Individuals 05/08/2015
201519038 4945.04-04 Grants to Individuals 05/08/2015
201519037 4945.04-04 Grants to Individuals 05/08/2015
201519036 4945.04-04 Grants to Individuals 05/08/2015
201519035 501.32-00 Income Inures v. does Not Inure to Private Individual 05/08/2015
201519035 501.32-01 Distribution of Assets to Private Individuals 05/08/2015
201519035 501.33-00 Private v. Public Interest Served 05/08/2015
201519034 501.32-00 Income Inures v. does Not Inure to Private Individual 05/08/2015
201519033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/08/2015
201519033 501.32-00 Income Inures v. does Not Inure to Private Individual 05/08/2015
201519033 501.33-00 Private v. Public Interest Served 05/08/2015
201519032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/08/2015
201519031 424.02-00 Disposition 05/08/2015
201519030 833.05-00 Medical Loss Ratio 05/08/2015
201519029 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 05/08/2015
201519029 6694.02-00 Willful Understatement of Liability 05/08/2015
201519029 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 05/08/2015
201519028 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/08/2015
201519028 4053.00-00 Exemptions 05/08/2015
201519027 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 05/08/2015
201519026 9100.04-00 Section 168; MACRS 05/08/2015