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
201514022 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/03/2015
201514021 408.03-00 Rollover Contributions 04/03/2015
201514020 402.08-00 Rollover Contributions 04/03/2015
201514019 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/03/2015
201514018 4945.04-04 Grants to Individuals 04/03/2015
201514017 4945.04-04 Grants to Individuals 04/03/2015
201514016 501.03-02 Foundations 04/03/2015
201514016 507.00-00 Termination of Private Foundation Status 04/03/2015
201514016 4941.04-00 Definition of Self-Dealing 04/03/2015
201514016 4942.03-05 Qualifying Distribution 04/03/2015
201514016 4994.05-00 R 1988 Exempt Alaskan Oil 04/03/2015
201514016 4945.04-05 Grants to Organizations 04/03/2015
201514016 4945.04-06 Expenditure Responsibility 04/03/2015
201514015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514013 501.33-00 Private v. Public Interest Served 04/03/2015
201514013 501.36-00 Business Activities 04/03/2015
201514012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514011 501.32-00 Income Inures v. does Not Inure to Private Individual 04/03/2015
201514011 501.33-00 Private v. Public Interest Served 04/03/2015
201514010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2015
201514008 6694.01-00 Negligence or Intentional Disregard 04/03/2015
201514008 6696.00-00 Rules Applicable With Respect to Sections 6694 and 6695 04/03/2015

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