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.
Помощь по поиску
Номер UILC Тема Дата публикации
200645001 216.05-00 Distribution of Dwelling Units 11/10/2006
200645001 216.01-00 Status As Cooperative Housing Corporation 11/10/2006
200644050 507.06-00 Imposition of Tax 11/03/2006
200644049 4945.00-00 Excise Taxes on Taxable Expenditures 11/03/2006
200644048 501.03-02 Foundations 11/03/2006
200644048 509.01-01 Private Foundation 11/03/2006
200644047 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/03/2006
200644046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/03/2006
200644045 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/03/2006
200644044 501.03-02 Foundations 11/03/2006
200644044 509.01-01 Private Foundation 11/03/2006
200644043 501.06-01 Performance of Particular Services for Members 11/03/2006
200644043 501.06-02 Conduct of Business for Profit 11/03/2006
200644042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/03/2006
200644041 507.01-00 Termination Under Section 507(a)(1) 11/03/2006
200644041 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/03/2006
200644041 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/03/2006
200644041 4942.00-00 Taxes on Failure to Distribute Income 11/03/2006
200644041 4945.00-00 Excise Taxes on Taxable Expenditures 11/03/2006
200644040 4942.00-00 Taxes on Failure to Distribute Income 11/03/2006
200644039 501.12-01 Mutual Ditch or Irrigation Companies 11/03/2006
200644038 4941.03-00 Special Rules as to Liability 11/03/2006
200644038 4946.01-00 Disqualified Person 11/03/2006
200644037 501.03-25 Social Welfare Groups (See Also 0501.04-00) 11/03/2006
200644037 509.01-02 Support 11/03/2006