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
201516079 4945.04-04 Grants to Individuals 04/17/2015
201516078 4945.04-04 Grants to Individuals 04/17/2015
201516077 4945.04-04 Grants to Individuals 04/17/2015
201516076 4945.04-04 Grants to Individuals 04/17/2015
201516075 4945.04-04 Grants to Individuals 04/17/2015
201516074 4945.04-04 Grants to Individuals 04/17/2015
201516073 4945.04-04 Grants to Individuals 04/17/2015
201516072 4945.04-04 Grants to Individuals 04/17/2015
201516071 4945.04-04 Grants to Individuals 04/17/2015
201516070 4945.04-04 Grants to Individuals 04/17/2015
201516069 501.03-08 Educational Organizations 04/17/2015
201516068 4945.04-04 Grants to Individuals 04/17/2015
201516067 4945.04-04 Grants to Individuals 04/17/2015
201516066 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2015
201516066 501.33-00 Private v. Public Interest Served 04/17/2015
201516065 6050I.00-00 Returns Relating to Cash Received in Trade or Business 04/17/2015
201516064 956.03-00 U.S. Property Defined 04/17/2015
201516063 1295.02-02 Retroactive Elections 04/17/2015
201516062 1295.02-02 Retroactive Elections 04/17/2015
201516061 42.00-00 Low-Income Housing Credit 04/17/2015
201516061 9100.01-00 Section 42; Low-Income Housing Credit 04/17/2015
201516060 7701.00-00 Definitions 04/17/2015
201516060 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516059 7701.00-00 Definitions 04/17/2015
201516059 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015