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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
201345040 408.03-00 Rollover Contributions 11/08/2013
201345039 408.03-00 Rollover Contributions 11/08/2013
201345038 408.03-00 Rollover Contributions 11/08/2013
201345037 408.03-00 Rollover Contributions 11/08/2013
201345036 403.03-00 Non-Forfeitable Rights 11/08/2013
201345035 4945.04-04 Grants to Individuals 11/08/2013
201345034 507.01-01 Special Rules 11/08/2013
201345034 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/08/2013
201345034 4945.00-00 Excise Taxes on Taxable Expenditures 11/08/2013
201345034 642.00-00 Special Rules for Credits and Deductions 11/08/2013
201345033 507.01-01 Special Rules 11/08/2013
201345033 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/08/2013
201345033 4945.00-00 Excise Taxes on Taxable Expenditures 11/08/2013
201345033 642.00-00 Special Rules for Credits and Deductions 11/08/2013
201345032 501.03-08 Educational Organizations 11/08/2013
201345032 501.30-02 Dealings With Controlling Interests 11/08/2013
201345032 501.33-00 Private v. Public Interest Served 11/08/2013
201345032 501.35-00 "Exclusively" Test 11/08/2013
201345031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/08/2013
201345031 501.35-00 "Exclusively" Test 11/08/2013
201345030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/08/2013
201345029 2642.00-00 Inclusion Ratio 11/08/2013
201345029 9100.00-00 Extension of Time for Making Certain Elections 11/08/2013
201345028 2601.03-01 Irrevocable Trusts 11/08/2013
201345028 2501.01-00 Gift v. Not a Gift 11/08/2013

Official Adobe Website