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.
寻求帮助
编号 UILC 主题 发布日期
201326004 45.00-00 Electricity Produced from Certain Renewable Sources 06/28/2013
201326003 45.00-00 Electricity Produced from Certain Renewable Sources 06/28/2013
201326002 45.00-00 Electricity Produced from Certain Renewable Sources 06/28/2013
201326001 54.00-00 Clean Renewable Energy Bonds 06/28/2013
201325022 408.03-00 Rollover Contributions 06/21/2013
201325021 507.06-00 Imposition of Tax 06/21/2013
201325021 664.04-00 Valuation 06/21/2013
201325021 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2013
201325020 507.06-00 Imposition of Tax 06/21/2013
201325020 664.04-00 Valuation 06/21/2013
201325020 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2013
201325019 507.06-00 Imposition of Tax 06/21/2013
201325019 664.04-00 Valuation 06/21/2013
201325019 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2013
201325018 507.06-00 Imposition of Tax 06/21/2013
201325018 664.04-00 Valuation 06/21/2013
201325018 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2013
201325017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/21/2013
201325017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2013
201325017 501.03-20 Religious Organizations 06/21/2013
201325017 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 06/21/2013
201325016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/21/2013
201325016 501.04-07 Homeowners Association 06/21/2013
201325015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2013
201325013 6013.00-00 Joint Returns of Income Tax by Husband and Wife 06/21/2013