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
201405024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2014
201405024 501.03-08 Educational Organizations 01/31/2014
201405024 501.33-00 Private v. Public Interest Served 01/31/2014
201405023 501.03-05 Corporations 01/31/2014
201405023 501.35-00 "Exclusively" Test 01/31/2014
201405023 501.36-00 Business Activities 01/31/2014
201405023 501.36-01 Section 501(c)(3) Organizations 01/31/2014
201405022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2014
201405022 501.36-00 Business Activities 01/31/2014
201405021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2014
201405020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2014
201405019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2014
201405018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2014
201405017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2014
201405016 2203.00-00 Definition of Executor 01/31/2014
201405015 6201.01-06 Assessment of Criminal Restitution 01/31/2014
201405014 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/31/2014
201405013 6402.00-00 Authority to Make Credits or Refunds 01/31/2014
201405013 6601.01-00 Interest on Deficiencies 01/31/2014
201405012 884.08-10 Complete Termination of a U. S. Business 01/31/2014
201405011 7704.03-00 Qualifying Income 01/31/2014
201405010 9100.00-00 Extension of Time for Making Certain Elections 01/31/2014
201405009 263.16-00 Election to Deduct or Capitalize Certain Expenditures 01/31/2014
201405009 267.07-01 Controlled Group Defined 01/31/2014
201405009 1563.00-00 Definitions and Special Rules 01/31/2014