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
201505042 501.35-00 "Exclusively" Test 01/30/2015
201505042 501.38-00 Legislative and Political Propaganda Activities 01/30/2015
201505042 501.38-01 "Action" Organizations 01/30/2015
201505041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/30/2015
201505041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/30/2015
201505040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/30/2015
201505040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/30/2015
201505039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/30/2015
201505038 48.04-05 R 1990 Coordination with Basis Adjustment 01/30/2015
201505038 50.04-00 Prior Rules Applicable 01/30/2015
201505037 42.00-00 Low-Income Housing Credit 01/30/2015
201505037 9100.01-00 Section 42; Low-Income Housing Credit 01/30/2015
201505036 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/30/2015
201505036 861.09-06 Asset Method of Apportionment 01/30/2015
201505036 861.09-07 Fair Market Value Method 01/30/2015
201505035 301.00-00 Distributions of Property 01/30/2015
201505035 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 01/30/2015
201505035 305.03-00 Distributions in Lieu of Money 01/30/2015
201505034 1362.04-00 Inadvertent Terminations 01/30/2015
201505033 168.00-00 Modified Accelerated Cost Recovery System 01/30/2015
201505033 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505033 9100.04-00 Section 168; MACRS 01/30/2015
201505032 168.00-00 Modified Accelerated Cost Recovery System 01/30/2015
201505032 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505032 9100.04-00 Section 168; MACRS 01/30/2015

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