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
201616007 9100.01-00 Section 42; Low-Income Housing Credit 04/15/2016
201616006 1502.21-00 Consolidated Net Operating Loss Deduction 04/15/2016
201616006 9100.22-00 Other 04/15/2016
201616005 468A.04-02 Revised Schedules 04/15/2016
201616004 453.06-00 Timely v. Untimely Elections 04/15/2016
201616003 468A.04-02 Revised Schedules 04/15/2016
201616002 162.05-10 Campaign, Political, etc., Expenses 04/15/2016
201616001 1362.04-00 Inadvertent Terminations 04/15/2016
201616000 6110.00-00 Index for Public Inspection of Written Determination 04/15/2016
201615025 408.03-00 Rollover Contributions 04/08/2016
201615024 408.03-00 Rollover Contributions 04/08/2016
201615023 408.03-00 Rollover Contributions 04/08/2016
201615022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/08/2016
201615021 501.07-00 Social Clubs 04/08/2016
201615020 4945.04-04 Grants to Individuals 04/08/2016
201615019 501.07-00 Social Clubs 04/08/2016
201615019 501.07-01 Profit v. Not for Profit 04/08/2016
201615019 501.07-05 Business with Nonmembers 04/08/2016
201615018 501.03-05 Corporations 04/08/2016
201615017 501.03-30 Organizational and Operational Tests 04/08/2016
201615016 501.03-30 Organizational and Operational Tests 04/08/2016
201615015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/08/2016
201615014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/08/2016
201615014 501.04-03 Political Activities Organizations 04/08/2016
201615013 401.29-01 Special Antidiscrimination Rules 04/08/2016