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
Номер 201417024 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/25/2014
Номер 201417023 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/25/2014
Номер 201417022 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 04/25/2014
Номер 201417022 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 04/25/2014
Номер 201417022 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 04/25/2014
Номер 201417021 UILC 507.01-00 Тема Termination Under Section 507(a)(1) Дата публикации 04/25/2014
Номер 201417021 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 04/25/2014
Номер 201417021 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 04/25/2014
Номер 201417021 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 04/25/2014
Номер 201417021 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 04/25/2014
Номер 201417021 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 04/25/2014
Номер 201417020 UILC 507.01-00 Тема Termination Under Section 507(a)(1) Дата публикации 04/25/2014
Номер 201417020 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 04/25/2014
Номер 201417020 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 04/25/2014
Номер 201417020 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 04/25/2014
Номер 201417020 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 04/25/2014
Номер 201417019 UILC 501.01-00 Тема Instrumentalities of U.S. Дата публикации 04/25/2014
Номер 201417018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/25/2014
Номер 201417018 UILC 501.03-08 Тема Educational Organizations Дата публикации 04/25/2014
Номер 201417018 UILC 170.07-02 Тема Educational Organizations Дата публикации 04/25/2014
Номер 201417018 UILC 509.02-00 Тема Exceptions to Private Foundation Status Дата публикации 04/25/2014
Номер 201417018 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 04/25/2014
Номер 201417017 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/25/2014
Номер 201417017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/25/2014
Номер 201417017 UILC 501.03-08 Тема Educational Organizations Дата публикации 04/25/2014