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
201538026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/18/2015
201538025 501.33-00 Private v. Public Interest Served 09/18/2015
201538025 501.35-00 "Exclusively" Test 09/18/2015
201538025 501.36-01 Section 501(c)(3) Organizations 09/18/2015
201538024 414.08-00 Church Plan 09/18/2015
201538023 414.08-00 Church Plan 09/18/2015
201538022 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 09/18/2015
201538022 4980.02-00 Exceptions 09/18/2015
201538021 409.01-09 Definition of Employer Securities 09/18/2015
201538020 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/18/2015
201538020 7701.00-00 Definitions 09/18/2015
201538019 6676.00-00 Erroneous claim for refund or credit 09/18/2015
201538018 6707.01-00 Failure to Register Tax Shelter 09/18/2015
201538017 6103.08-01 Disclosure within the Department of Treasury 09/18/2015
201538016 911.00-00 Citizens or Residents of the United States Living Abroad 09/18/2015
201538016 911.11-03 Reelection 09/18/2015
201538015 1504.01-00 Affiliated Group v. Not an Affiliated Group 09/18/2015
201538015 355.01-00 Spin-Off 09/18/2015
201538014 7701.00-00 Definitions 09/18/2015
201538014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2015
201538013 148.00-00 Arbitrage 09/18/2015
201538012 7704.03-00 Qualifying Income 09/18/2015
201538011 115.00-00 Income of States, Municipalities, etc. 09/18/2015
201538011 115.03-00 Essential Governmental Function 09/18/2015
201538010 1362.00-00 Election by Small Business Corporation 09/18/2015