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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 200945072 UILC 4945.04-04 주제 Grants to Individuals 출시일 11/06/2009
숫자 200945071 UILC 501.32-00 주제 Income Inures v. does Not Inure to Private Individual 출시일 11/06/2009
숫자 200945071 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 11/06/2009
숫자 200945070 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/06/2009
숫자 200945070 UILC 501.03-08 주제 Educational Organizations 출시일 11/06/2009
숫자 200945070 UILC 501.03-17 주제 Political Action Organizations 출시일 11/06/2009
숫자 200945069 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/06/2009
숫자 200945068 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/06/2009
숫자 200945068 UILC 501.03-05 주제 Corporations 출시일 11/06/2009
숫자 200945068 UILC 501.03-15 주제 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 출시일 11/06/2009
숫자 200945067 UILC 6233.02-00 주제 Similar Rules in Certain Cases 출시일 11/06/2009
숫자 200945066 UILC 6662A.00-00 주제 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 출시일 11/06/2009
숫자 200945065 UILC 6501.00-00 주제 Limitations on Assessment and Collection (Barred v. Not Barred) 출시일 11/06/2009
숫자 200945064 UILC 6229.01-00 주제 3 Years 출시일 11/06/2009
숫자 200945063 UILC 6231.02-00 주제 Partner 출시일 11/06/2009
숫자 200945062 UILC 6227.02-00 주제 Request for Tax Matters Partner 출시일 11/06/2009
숫자 200945061 UILC 6227.02-00 주제 Request for Tax Matters Partner 출시일 11/06/2009
숫자 200945060 UILC 6501.07-14 주제 Excise Taxes 출시일 11/06/2009
숫자 200945060 UILC 6652.03-01 주제 Returns by Exempt Organizations 출시일 11/06/2009
숫자 200945059 UILC 6227.05-00 주제 Other Requests 출시일 11/06/2009
숫자 200945058 UILC 6501.00-00 주제 Limitations on Assessment and Collection (Barred v. Not Barred) 출시일 11/06/2009
숫자 200945057 UILC 7603.00-00 주제 Service of Summons 출시일 11/06/2009
숫자 200945056 UILC 62.00-00 주제 Adjusted Gross Income Defined 출시일 11/06/2009
숫자 200945055 UILC 6229.00-00 주제 Period of Limitations for Making Assessments 출시일 11/06/2009
숫자 200945054 UILC 6223.04-00 주제 Failure to Provide Notice 출시일 11/06/2009