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
201810010 501.04-01 Local Associations of Employees 03/09/2018
201810009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2018
201810009 501.03-30 Organizational and Operational Tests 03/09/2018
201810008 401.04-04 Comparability Among Two or More Plans 03/09/2018
201810008 401.20-00 Additional Participation Requirements (See Also 410.00-00) 03/09/2018
201810007 132.00-00 Certain Fringe Benefits 03/09/2018
201810006 1362.00-00 Election by Small Business Corporation 03/09/2018
201810005 351.00-00 Transfer to Corporation Controlled by Transferor 03/09/2018
201810005 351.13-00 Investment Company Exception 03/09/2018
201810005 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/09/2018
201810004 6041.03-00 Fixed or Determinable Gains, Profits, or Income 03/09/2018
201810003 1361.00-00 Definitions 03/09/2018
201810003 1361.05-00 Qualified Subchapter S Subsidiary 03/09/2018
201810003 1362.00-00 Election by Small Business Corporation 03/09/2018
201810003 1362.04-00 Inadvertent Terminations 03/09/2018
201810002 1502.13-01 Stock of Members 03/09/2018
201810002 9100.22-00 Other 03/09/2018
201810001 1502.13-01 Stock of Members 03/09/2018
201810000 6110.00-00 Index for Public Inspection of Written Determination 03/09/2018
201809014 4945.04-04 Grants to Individuals 03/02/2018
201809013 4945.04-04 Grants to Individuals 03/02/2018
201809012 4945.04-04 Grants to Individuals 03/02/2018
201809011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018
201809010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018
201809009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018

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