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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201217028 501.03-05 Corporations 04/27/2012
201217027 4945.04-00 Definition of Taxable Expenditure 04/27/2012
201217026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217025 6033.01-00 Exempt v. Non Exempt From Filing 04/27/2012
201217025 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/27/2012
201217024 4945.04-04 Grants to Individuals 04/27/2012
201217023 4945.04-04 Grants to Individuals 04/27/2012
201217022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217022 501.05-00 Labor Organizations 04/27/2012
201217022 501.06-03 Professional Associations (See Also 0501.03-11) 04/27/2012
201217021 501.03-07 Civil Rights Groups 04/27/2012
201217020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2012
201217019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217019 501.32-00 Income Inures v. does Not Inure to Private Individual 04/27/2012
201217019 501.33-00 Private v. Public Interest Served 04/27/2012
201217019 504.50-00 Denial of Exemption 04/27/2012
201217018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2012
201217018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2012
201217017 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/27/2012
201217016 1362.01-03 Late Elections 04/27/2012
201217015 169.02-00 Election of Amortization 04/27/2012
201217015 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012
201217014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/27/2012
201217014 1502.75-00 Filing Requirements 04/27/2012

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