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
201540002 9100.22-00 Other 10/02/2015
201540002 992.02-00 Election 10/02/2015
201540001 1502.13-00 Intercompany Transactions 10/02/2015
201540001 9100.22-00 Other 10/02/2015
201540000 6110.00-00 Index for Public Inspection of Written Determination 10/02/2015
201539036 402.08-00 Rollover Contributions 09/25/2015
201539035 4945.04-04 Grants to Individuals 09/25/2015
201539034 4945.04-04 Grants to Individuals 09/25/2015
201539033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/25/2015
201539032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/25/2015
201539031 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/25/2015
201539031 7701.00-00 Definitions 09/25/2015
201539030 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 09/25/2015
201539030 415.12-00 Qualified Governmental Excess Benefit Plans 09/25/2015
201539029 148.09-00 Penalty in Lieu of Rebate 09/25/2015
201539028 165.08-00 Wagering Losses 09/25/2015
201539028 871.00-00 Tax on Nonresident Alien Individuals 09/25/2015
201539027 7701.00-00 Definitions 09/25/2015
201539027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539026 7701.00-00 Definitions 09/25/2015
201539026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539025 3406.00-00 Backup Withholding 09/25/2015
201539025 6041.00-00 Information at Source 09/25/2015
201539025 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 09/25/2015
201539024 168.20-01 Assigned 09/25/2015