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
201526004 2642.00-00 Inclusion Ratio 06/26/2015
201526004 2652.00-00 Other Definitions 06/26/2015
201526004 9100.00-00 Extension of Time for Making Certain Elections 06/26/2015
201526003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201526002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201526001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201526000 6110.00-00 Index for Public Inspection of Written Determination 06/26/2015
201525020 408.03-00 Rollover Contributions 06/19/2015
201525019 412.00-00 Minimum Funding Standards 06/19/2015
201525018 4945.04-04 Grants to Individuals 06/19/2015
201525017 4945.04-04 Grants to Individuals 06/19/2015
201525016 4945.04-04 Grants to Individuals 06/19/2015
201525015 4945.04-04 Grants to Individuals 06/19/2015
201525014 7871.01-00 Charitable Purposes 06/19/2015
201525013 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/19/2015
201525012 501.03-30 Organizational and Operational Tests 06/19/2015
201525012 501.32-01 Distribution of Assets to Private Individuals 06/19/2015
201525012 501.36-00 Business Activities 06/19/2015
201525011 501.03-30 Organizational and Operational Tests 06/19/2015
201525011 01.36-01 Section 501(c)(3) Organizations 06/19/2015
201525010 1001.02-00 Amount Realized 06/19/2015
201525010 61.09-18 Discharge of Indebtedness 06/19/2015
201525010 752.03-00 Liability to Which Property is Subject 06/19/2015
201525010 752.06-00 Sharing Recourse Liabilities 06/19/2015
201525010 752.07-00 Sharing Non-recourse Liabilities 06/19/2015