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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Номер UILC Тема Дата публикации
201017066 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 04/30/2010
201017066 534.00-00 Burden of Proof--Accumulated Earning Tax (Commissioner v. Taxpayer) 04/30/2010
201017065 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/30/2010
201017064 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017063 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017062 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017060 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017059 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017058 6330.00-00 Collection Due Process - Levy 04/30/2010
201017057 6061.00-00 Signing of Returns and Other Documents 04/30/2010
201017056 4975.00-00 Tax on Prohibited Transactions 04/30/2010
201017055 6103.03-00 Disclosure to Taxpayer’s Designee 04/30/2010
201017054 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/30/2010
201017053 6224.01-01 Settlement Agreement 04/30/2010
201017052 6405.00-00 Reports of Refunds and Credits 04/30/2010
201017051 163.00-00 Interest 04/30/2010
201017050 6231.05-00 Affected Item 04/30/2010
201017049 6501.04-13 Partnership and Individual Partner Returns 04/30/2010
201017048 6103.05-00 Disclosure to Persons Having Material Interest 04/30/2010
201017047 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/30/2010
201017046 4975.05-02 Disqualified Person 04/30/2010
201017045 6231.05-00 Affected Item 04/30/2010
201017044 6331.03-00 Administrative Policy 04/30/2010
201017044 6334.00-00 Property Exempt From Levy 04/30/2010