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
202017001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017001 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017001 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017000 6110.00-00 Index for Public Inspection of Written Determination 04/24/2020
202016031 4945.04-04 Grants to Individuals 04/17/2020
202016030 4945.04-04 Grants to Individuals 04/17/2020
202016029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016029 501.35-00 "Exclusively" Test 04/17/2020
202016028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/17/2020
202016028 501.36-01 Section 501(c)(3) Organizations 04/17/2020
202016027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016027 501.33-00 Private v. Public Interest Served 04/17/2020
202016026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016026 501.33-00 Private v. Public Interest Served 04/17/2020
202016025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016025 501.33-00 Private v. Public Interest Served 04/17/2020
202016024 501.03-30 Organizational and Operational Tests 04/17/2020
202016024 501.33-00 Private v. Public Interest Served 04/17/2020
202016023 501.03-30 Organizational and Operational Tests 04/17/2020
202016022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016022 501.33-00 Private v. Public Interest Served 04/17/2020
202016021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016021 501.33-00 Private v. Public Interest Served 04/17/2020
202016020 501.03-30 Organizational and Operational Tests 04/17/2020
202016020 501.33-00 Private v. Public Interest Served 04/17/2020

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