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
201319005 9100.20-00 Section 1502; Election to File Consolidated Return 05/10/2013
201319005 1502.75-00 Filing Requirements 05/10/2013
201319004 45.00-00 Electricity Produced from Certain Renewable Sources 05/10/2013
201319003 851.02-00 Gross Income Requirement 05/10/2013
201319002 45.00-00 Electricity Produced from Certain Renewable Sources 05/10/2013
201319001 45.00-00 Electricity Produced from Certain Renewable Sources 05/10/2013
201318034 9999.98-00 Not Able to Identify Under Present List 05/03/2013
201318033 401.06-00 Required Distributions 05/03/2013
201318033 408.06-00 Distributions 05/03/2013
201318032 408.03-00 Rollover Contributions 05/03/2013
201318031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/03/2013
201318030 414.08-00 Church Plan 05/03/2013
201318029 408.03-00 Rollover Contributions 05/03/2013
201318028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/03/2013
201318026 501.07-00 Social Clubs 05/03/2013
201318025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318024 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318022 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318021 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/03/2013

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