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
201433020 501.36-00 Business Activities 08/15/2014
201433020 501.36-03 Publishing Activities, Radio, Television, etc. 08/15/2014
201433019 501.32-00 Income Inures v. does Not Inure to Private Individual 08/15/2014
201433019 501.33-00 Private v. Public Interest Served 08/15/2014
201433019 501.35-00 "Exclusively" Test 08/15/2014
201433018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2014
201433018 501.03-32 Cooperative Hospital Service Organizations 08/15/2014
201433017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2014
201433017 501.30-00 Control of Corporation 08/15/2014
201433016 6041.10-00 Bingo, Keno, and Slot Machine Winnings 08/15/2014
201433016 6041.10-00 Gross Income v. Not 501.00-00|Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2014
201433016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2014
201433016 501.03-30 Organizational and Operational Tests 08/15/2014
201433015 6041.10-00 Bingo, Keno, and Slot Machine Winnings 08/15/2014
201433015 61.00-00 Gross Income v. Not Gross Income 08/15/2014
201433014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/15/2014
201433014 1362.02-01 Revocation 08/15/2014
201433014 1362.03-00 S Termination Year 08/15/2014
201433013 1504.02-00 Includible Corporation v. Not an Includible Corporation 08/15/2014
201433012 831.02-00 Alternative Tax Small Companies 08/15/2014
201433012 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014
201433011 856.00-00 Definition of Real Estate Investment Trust 08/15/2014
201433011 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014
201433010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/15/2014
201433010 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014