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
숫자 201415009 UILC 501.03-08 주제 Educational Organizations 출시일 04/11/2014
숫자 201415008 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/11/2014
숫자 201415008 UILC 501.09-00 주제 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 출시일 04/11/2014
숫자 201415008 UILC 501.09-02 주제 Geographic Locale 출시일 04/11/2014
숫자 201415008 UILC 501.09-04 주제 Membership 출시일 04/11/2014
숫자 201415007 UILC 501.03-25 주제 Social Welfare Groups (See Also 0501.04-00) 출시일 04/11/2014
숫자 201415007 UILC 501.35-00 주제 "Exclusively" Test 출시일 04/11/2014
숫자 201415007 UILC 501.38-00 주제 Legislative and Political Propaganda Activities 출시일 04/11/2014
숫자 201415007 UILC 501.38-01 주제 "Action" Organizations 출시일 04/11/2014
숫자 201415007 UILC 501.38-02 주제 Electing Expenditure Test 출시일 04/11/2014
숫자 201415006 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/11/2014
숫자 201415005 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/11/2014
숫자 201415004 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/11/2014
숫자 201415003 UILC 501.03-22 주제 Scholarships, Endowment Funds and Trusts, Student Loans 출시일 04/11/2014
숫자 201415002 UILC 108.01-00 주제 Exclusion From Gross Income 출시일 04/11/2014
숫자 201415002 UILC 469.07-00 주제 Disposition of Entire Interest in Passive Activity 출시일 04/11/2014
숫자 201415001 UILC 332.01-00 주제 Nonrecognition of Gain or Loss 출시일 04/11/2014
숫자 201415001 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 04/11/2014
숫자 201415001 UILC 355.01-00 주제 Spin-Off 출시일 04/11/2014
숫자 201415001 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 04/11/2014
숫자 201414034 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 04/04/2014
숫자 201414033 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/04/2014
숫자 201414032 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/04/2014
숫자 201414031 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 04/04/2014
숫자 201414030 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/04/2014