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
201210044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/09/2012
201210044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2012
201210043 501.03-30 Organizational and Operational Tests 03/09/2012
201210043 501.33-00 Private v. Public Interest Served 03/09/2012
201210042 501.32-00 Income Inures v. does Not Inure to Private Individual 03/09/2012
201210042 501.33-00 Private v. Public Interest Served 03/09/2012
201210041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2012
201210041 501.03-05 Corporations 03/09/2012
201210041 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/09/2012
201210041 501.36-01 Section 501(c)(3) Organizations 03/09/2012
201210040 4942.03-07 Set-Asides 03/09/2012
201210039 4945.04-04 Grants to Individuals 03/09/2012
201210038 4945.04-04 Grants to Individuals 03/09/2012
201210037 6231.06-00 Computational Adjustment 03/09/2012
201210036 6231.05-00 Affected Item 03/09/2012
201210035 7453.00-00 Rules of Practice, Procedure, and Evidence 03/09/2012
201210034 6231.03-00 Partnership Item 03/09/2012
201210033 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 03/09/2012
201210032 6324.01-00 Estate Tax Liens 03/09/2012
201210031 6061.00-00 Signing of Returns and Other Documents 03/09/2012
201210030 6223.02-00 Information for Secretary's Notices 03/09/2012
201210029 6511.01-02 No Return Filed 03/09/2012
201210029 6511.01-00 Limitation of Amount 03/09/2012
201210028 6001.03-00 Automatic Data Processing Systems 03/09/2012
201210027 6103.01-03 Contractors or Other Persons 03/09/2012

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