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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编号 UILC 主题 发布日期
201250029 501.36-00 Business Activities 12/14/2012
201250028 501.03-30 Organizational and Operational Tests 12/14/2012
201250028 501.33-00 Private v. Public Interest Served 12/14/2012
201250027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/14/2012
201250027 501.03-30 Organizational and Operational Tests 12/14/2012
201250027 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250027 501.33-00 Private v. Public Interest Served 12/14/2012
201250027 501.36-01 Section 501(c)(3) Organizations 12/14/2012
201250026 4945.04-04 Grants to Individuals 12/14/2012
201250025 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250025 501.33-00 Private v. Public Interest Served 12/14/2012
201250025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/14/2012
201250025 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/14/2012
201250024 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/14/2012
201250024 501.09-04 Membership 12/14/2012
201250023 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/14/2012
201250023 501.09-04 Membership 12/14/2012
201250022 108.04-00 General Rules for Discharges of Indebtedness 12/14/2012
201250022 832.00-00 Insurance Company Taxable Income 12/14/2012
201250021 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/14/2012
201250021 367.03-01 Reorganizations Described in Section 368(a)(1)(B) 12/14/2012
201250021 368.02-00 Stock for Stock (Type "B") 12/14/2012
201250021 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/14/2012
201250020 6103.11-00 Disclosure for Tax Administration Purposes 12/14/2012
201250019 856.00-00 Definition of Real Estate Investment Trust 12/14/2012

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