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
201511039 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 03/13/2015
201511038 408.03-00 Rollover Contributions 03/13/2015
201511038 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/13/2015
201511037 501.32-00 Income Inures v. does Not Inure to Private Individual 04/10/2015
201511037 408.03-00 Rollover Contributions 03/13/2015
201511036 408.03-00 Rollover Contributions 03/13/2015
201511035 408.03-00 Rollover Contributions 03/13/2015
201511034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/13/2015
201511033 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 03/13/2015
201511032 4945.04-04 Grants to Individuals 03/13/2015
201511031 4945.04-04 Grants to Individuals 03/13/2015
201511030 4945.04-04 Grants to Individuals 03/13/2015
201511029 4945.04-04 Grants to Individuals 03/13/2015
201511028 4945.04-04 Grants to Individuals 03/13/2015
201511027 4945.04-04 Grants to Individuals 03/13/2015
201511026 501.32.00 Income Inures v. does Not Inure to Private Individual 03/13/2015
201511026 501.32-01 Distribution of Assets to Private Individuals 03/13/2015
201511026 501.33-00 Private v. Public Interest Served 03/13/2015
201511025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/13/2015
201511024 501.03-30 Organizational and Operational Tests 03/13/2015
201511024 501.07-00 Social Clubs 03/13/2015
201511024 501.35-00 "Exclusively" Test 03/13/2015
201511023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/13/2015
201511022 9100.00-00 Extension of Time for Making Certain Elections 03/13/2015
201511022 408A.00-00 Roth IRA 03/13/2015

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