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
200723034 408.03-00 Rollover Contributions 06/08/2007
200723033 408.03-00 Rollover Contributions 06/08/2007
200723032 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/08/2007
200723032 501.32-00 Income Inures v. does Not Inure to Private Individual 06/08/2007
200723031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/08/2007
200723030 170.07-06 Publicly Supported Organizations 06/08/2007
200723030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/08/2007
200723030 509.00-00 Private Foundation Defined 06/08/2007
200723030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/08/2007
200723030 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/08/2007
200723030 7701.01-00 Associations v. Corporations 06/08/2007
200723029 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/08/2007
200723029 501.32-00 Income Inures v. does Not Inure to Private Individual 06/08/2007
200723028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 06/08/2007
200723027 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/08/2007
200723026 412.06-00 Minimum Funding Waiver 06/08/2007
200723025 1362.00-00 Election by Small Business Corporation 06/08/2007
200723024 338.01-02 Time in which Election must be made 06/08/2007
200723024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/08/2007
200723023 9100.01-00 Section 42; Low-Income Housing Credit 06/08/2007
200723023 42.00-00 Low-Income Housing Credit 06/08/2007
200723022 9100.01-00 Section 42; Low-Income Housing Credit 06/08/2007
200723022 42.00-00 Low-Income Housing Credit 06/08/2007
200723021 9100.01-00 Section 42; Low-Income Housing Credit 06/08/2007
200723021 42.00-00 Low-Income Housing Credit 06/08/2007