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
201315002 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 04/12/2013
201315001 104.02-00 Workmen's Compensation 04/12/2013
201314058 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2013
201314057 408.03-00 Rollover Contributions 04/05/2013
201314056 408.03-00 Rollover Contributions 04/05/2013
201314055 408.03-00 Rollover Contributions 04/05/2013
201314054 408.03-00 Rollover Contributions 04/05/2013
201314053 408.03-00 Rollover Contributions 04/05/2013
201314052 408.03-00 Rollover Contributions 04/05/2013
201314051 408.03-00 Rollover Contributions 04/05/2013
201314050 408.03-00 Rollover Contributions 04/05/2013
201314049 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2013
201314049 501.03-30 Organizational and Operational Tests 04/05/2013
201314049 501.32-00 Income Inures v. does Not Inure to Private Individual 04/05/2013
201314049 501.33-00 Private v. Public Interest Served 04/05/2013
201314049 501.36-01 Section 501(c)(3) Organizations 04/05/2013
201314048 501.32-00 Income Inures v. does Not Inure to Private Individual 04/05/2013
201314048 501.32-01 Distribution of Assets to Private Individuals 04/05/2013
201314048 501.33-00 Private v. Public Interest Served 04/05/2013
201314047 501.03-30 Organizational and Operational Tests 04/05/2013
201314047 501.33-00 Private v. Public Interest Served 04/05/2013
201314047 501.36-00 Business Activities 04/05/2013
201314045 501.32-00 Income Inures v. does Not Inure to Private Individual 04/05/2013
201314045 501.33-00 Private v. Public Interest Served 04/05/2013
201314045 501.36-01 Section 501(c)(3) Organizations 04/05/2013

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