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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200714024 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/06/2007
200714023 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/06/2007
200714023 509.00-00 Private Foundation Defined 04/06/2007
200714023 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/06/2007
200714022 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/06/2007
200714022 509.00-00 Private Foundation Defined 04/06/2007
200714022 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/06/2007
200714021 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/06/2007
200714021 509.00-00 Private Foundation Defined 04/06/2007
200714021 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/06/2007
200714020 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/06/2007
200714020 509.00-00 Private Foundation Defined 04/06/2007
200714020 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/06/2007
200714019 3231.01-00 Employers v. Not Employers 04/06/2007
200714018 3121.00-00 Definitions 04/06/2007
200714018 3121.01-15 Tax-Exempt Trusts and Certain Annuity Plans 04/06/2007
200714018 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 04/06/2007
200714018 3121.16-01 Employer Contributions 04/06/2007
200714017 108.02-00 Reduction of Tax Attributes 04/06/2007
200714017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/06/2007
200714016 2601.00-00 Tax On Generation Skipping Transfers 04/06/2007
200714015 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/06/2007
200714015 9100.00-00 Extension of Time for Making Certain Elections 04/06/2007
200714014 9100.00-00 Extension of Time for Making Certain Elections 04/06/2007
200714013 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 04/06/2007