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
201417021 507.01-00 Termination Under Section 507(a)(1) 04/25/2014
201417021 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/25/2014
201417021 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/25/2014
201417021 4942.00-00 Taxes on Failure to Distribute Income 04/25/2014
201417021 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/25/2014
201417021 4945.00-00 Excise Taxes on Taxable Expenditures 04/25/2014
201417020 507.01-00 Termination Under Section 507(a)(1) 04/25/2014
201417020 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/25/2014
201417020 4942.00-00 Taxes on Failure to Distribute Income 04/25/2014
201417020 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/25/2014
201417020 4945.00-00 Excise Taxes on Taxable Expenditures 04/25/2014
201417019 501.01-00 Instrumentalities of U.S. 04/25/2014
201417018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/25/2014
201417018 501.03-08 Educational Organizations 04/25/2014
201417018 170.07-02 Educational Organizations 04/25/2014
201417018 509.02-00 Exceptions to Private Foundation Status 04/25/2014
201417018 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/25/2014
201417017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/25/2014
201417017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/25/2014
201417017 501.03-08 Educational Organizations 04/25/2014
201417017 501.03-20 Religious Organizations 04/25/2014
201417017 501.32-00 Income Inures v. does Not Inure to Private Individual 04/25/2014
201417017 501.33-00 Private v. Public Interest Served 04/25/2014
201417016 1295.02-02 Retroactive Elections 04/25/2014
201417015 1295.02-02 Retroactive Elections 04/25/2014