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
201829023 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/20/2018
201829022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829005 2652.00-00 Other Definitions 07/20/2018
201829004 165.00-00 Deductions For Losses 07/20/2018
201829004 165.06-00 Worthless Securities 07/20/2018
201829004 165.06-02 Securities In Affiliated Corporations 07/20/2018
201829003 4942.03-03 Minimum Investment Return 07/20/2018
201829003 4942.03-05 Qualifying Distribution 07/20/2018
201829003 4942.05-00 Operating Foundations 07/20/2018

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