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
201305016 408.03-00 Rollover Contributions 02/01/2013
201305015 402.08-00 Rollover Contributions 02/01/2013
201305014 4945.00-00 Excise Taxes on Taxable Expenditures 02/01/2013
201305013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/01/2013
201305013 501.03-08 Educational Organizations 02/01/2013
201305013 501.03-30 Organizational and Operational Tests 02/01/2013
201305013 501.32-00 Income Inures v. does Not Inure to Private Individual 02/01/2013
201305013 501.33-00 Private v. Public Interest Served 02/01/2013
201305013 501.36-01 Section 501(c)(3) Organizations 02/01/2013
201305012 501.32-00 Income Inures v. does Not Inure to Private Individual 02/01/2013
201305012 501.32-01 Distribution of Assets to Private Individuals 02/01/2013
201305012 501.33-00 Private v. Public Interest Served 02/01/2013
201305011 501.32-00 Income Inures v. does Not Inure to Private Individual 02/01/2013
201305011 501.32-01 Distribution of Assets to Private Individuals 02/01/2013
201305011 501.33-00 Private v. Public Interest Served 02/01/2013
201305010 9100.22-00 Other 02/01/2013
201305010 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2013
201305009 9100.09-00 Section 442; Accounting Periods 02/01/2013
201305008 9100.00-00 Extension of Time for Making Certain Elections 02/01/2013
201305007 9100.00-00 Extension of Time for Making Certain Elections 02/01/2013
201305006 7701.02-02 Joint Ventures 02/01/2013
201305005 9100.22-00 Other 02/01/2013
201305005 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2013
201305004 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/01/2013
201305004 4982.05-00 Definitions and Special Rules 02/01/2013

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