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
201311035 4943.00-00 Excise Taxes on Excess Business Holdings 03/15/2013
201311034 4941.04-00 Definition of Self-Dealing 03/15/2013
201311033 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2013
201311033 501.32-01 Distribution of Assets to Private Individuals 03/15/2013
201311033 501.33-00 Private v. Public Interest Served 03/15/2013
201311032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/15/2013
201311031 501.05-00 Labor Organizations 03/15/2013
201311030 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2013
201311030 501.33-00 Private v. Public Interest Served 03/15/2013
201311030 501.03-24 Scientific Organizations 03/15/2013
201311029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/15/2013
201311029 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2013
201311029 501.33-00 Private v. Public Interest Served 03/15/2013
201311029 501.36-01 Section 501(c)(3) Organizations 03/15/2013
201311028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/15/2013
201311028 501.33-00 Private v. Public Interest Served 03/15/2013
201311028 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 03/15/2013
201311027 6103.02-08 Disclosure 03/15/2013
201311027 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 03/15/2013
201311026 6323.01-05 Securities 06/01/2012
201311025 6227.00-00 Administrative Adjustments Requests 03/15/2013
201311024 638.00-00 Continental Shelf Areas 03/15/2013
201311024 863.02-04 Transportation 03/15/2013
201311023 9999.97-00 Substance v. Form Issues Not Contained in Present List 03/15/2013
201311022 3121.01-00 Wages 03/15/2013