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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숫자 UILC 주제 출시일
201219031 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/11/2012
201219031 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/11/2012
201219030 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/11/2012
201219029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/11/2012
201219029 501.03-03 Trusts 05/11/2012
201219029 501.33-00 Private v. Public Interest Served 05/11/2012
201219028 501.03-05 Corporations 05/11/2012
201219028 501.32-00 Income Inures v. does Not Inure to Private Individual 05/11/2012
201219028 501.33-00 Private v. Public Interest Served 05/11/2012
201219027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/11/2012
201219026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/11/2012
201219025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/11/2012
201219025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/11/2012
201219025 501.03-05 Corporations 05/11/2012
201219024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/11/2012
201219024 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/11/2012
201219024 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/11/2012
201219023 6231.07-00 Tax Matters Partner 05/11/2012
201219022 6231.01-01 Exception for Small Partnerships 05/11/2012
201219021 62.02-02 Reimbursements 05/11/2012
201219021 132.04-01 In General 05/11/2012
201219021 274.14-00 Percentage Disallowance for Meals and Entertainment Deductions 05/11/2012
201219020 6103.14-00 Disclosure to Contractors 05/11/2012
201219019 6231.07-00 Tax Matters Partner 05/11/2012
201219018 6223.00-00 Notice to Partners of Proceedings 05/11/2012

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