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
201411048 408.03-00 Rollover Contributions 03/14/2014
201411047 408.03-00 Rollover Contributions 03/14/2014
201411046 408.03-00 Rollover Contributions 03/14/2014
201411045 408.03-00 Rollover Contributions 03/14/2014
201411044 4945.04-04 Grants to Individuals 03/14/2014
201411043 4945.04-04 Grants to Individuals 03/14/2014
201411042 501.03-30 Organizational and Operational Tests 03/14/2014
201411041 501.17-00 Supplemental Unemployment Benefit Trusts 03/14/2014
201411040 501.06-01 Performance of Particular Services for Members 03/14/2014
201411039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/14/2014
201411039 501.32-00 Income Inures v. does Not Inure to Private Individual 03/14/2014
201411039 501.32-01 Distribution of Assets to Private Individuals 03/14/2014
201411039 501.33-00 Private v. Public Interest Served 03/14/2014
201411038 501.03-30 Organizational and Operational Tests 03/14/2014
201411038 501.32-00 Income Inures v. does Not Inure to Private Individual 03/14/2014
201411037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/14/2014
201411037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/14/2014
201411037 501.03-32 Cooperative Hospital Service Organizations 03/14/2014
201411037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/14/2014
201411036 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/14/2014
201411035 761.02-00 Partner 03/14/2014
201411034 6342.00-00 Application of Proceeds of Levy 03/14/2014
201411034 6342.01-00 Surplus Proceeds 03/14/2014
201411033 6652.00-00 Failure to File Certain Information Returns, Registration Statements, Etc. 03/14/2014
201411032 446.21-00 Notional Principal Contracts 03/14/2014

Official Adobe Website