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
201252002 368.01-00 Statutory Merger or Consolidation (Type "A") 12/28/2012
201252002 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2012
201252001 1362.04-00 Inadvertent Terminations 12/28/2012
201252001 1362.00-00 Election by Small Business Corporation 12/28/2012
201252001 1362.01-00 Eligible v. Ineligible 12/28/2012
201252001 1362.02-00 Termination of Election 12/28/2012
201252001 1362.02-02 Ceases to be Small Business Corporation 12/28/2012
201251024 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/21/2012
201251024 501.09-04 Membership 12/21/2012
201251023 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/21/2012
201251023 501.09-04 Membership 12/21/2012
201251022 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 12/21/2012
201251021 4945.04-04 Grants to Individuals 12/21/2012
201251020 4945.04-04 Grants to Individuals 12/21/2012
201251019 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/21/2012
201251019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/21/2012
201251019 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/21/2012
201251018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/21/2012
201251018 501.03-20 Religious Organizations 12/21/2012
201251017 6231.01-01 Exception for Small Partnerships 12/21/2012
201251016 3121.00-00 Definitions 12/21/2012
201251015 894.10-00 Teachers, Students, and Trainees 12/21/2012
201251014 6231.07-00 Tax Matters Partner 12/21/2012
201251013 6231.07-00 Tax Matters Partner 12/21/2012
201251012 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 12/21/2012