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
201546005 7701.00-00 Definitions 11/13/2015
201546005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2015
201546004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/13/2015
201546004 1362.04-00 Inadvertent Terminations 11/13/2015
201546003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/13/2015
201546003 1362.04-00 Inadvertent Terminations 11/13/2015
201546002 7701.00-00 Definitions 11/13/2015
201546002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2015
201546001 1361.03-03 Electing Small Business Trusts 11/13/2015
201546001 1362.04-00 Inadvertent Terminations 11/13/2015
201546000 6110.00-00 Index for Public Inspection of Written Determination 11/13/2015
201545035 408.03-00 Rollover Contributions 11/06/2015
201545034 408.03-00 Rollover Contributions 11/06/2015
201545033 408.03-00 Rollover Contributions 11/06/2015
201545032 4945.04-04 Grants to Individuals 11/06/2015
201545031 501.36-01 Section 501(c)(3) Organizations 11/06/2015
201545030 501.33-00 Private v. Public Interest Served 11/06/2015
201545030 501.35-00 "Exclusively" Test 11/06/2015
201545030 501.36-00 Business Activities 11/06/2015
201545029 501.32-00 Income Inures v. does Not Inure to Private Individual 11/06/2015
201545029 501.32-01 Distribution of Assets to Private Individuals 11/06/2015
201545029 501.33-00 Private v. Public Interest Served 11/06/2015
201545028 501.32-00 Income Inures v. does Not Inure to Private Individual 11/06/2015
201545027 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 11/06/2015
201545027 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 11/06/2015

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