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
201331009 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/02/2013
201331008 501.33-00 Private v. Public Interest Served 08/02/2013
201331007 501.03-30 Organizational and Operational Tests 08/02/2013
201331007 501.33-00 Private v. Public Interest Served 08/02/2013
201331006 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/02/2013
201331005 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/02/2013
201331004 468A.04-02 Revised Schedules 08/02/2013
201331003 468A.04-02 Revised Schedules 08/02/2013
201331002 7704.03-00 Qualifying Income 08/02/2013
201331001 7701.00-00 Definitions 08/02/2013
201330047 402.08-00 Rollover Contributions 07/26/2013
201330046 408.03-00 Rollover Contributions 07/26/2013
201330045 4945.04-04 Grants to Individuals 07/26/2013
201330044 4945.04-04 Grants to Individuals 07/26/2013
201330043 501.32-00 Income Inures v. does Not Inure to Private Individual 07/26/2013
201330043 501.32-01 Distribution of Assets to Private Individuals 07/26/2013
201330043 501.33-00 Private v. Public Interest Served 07/26/2013
201330043 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 07/26/2013
201330042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/26/2013
201330040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/26/2013
201330039 501.09-02 Geographic Locale 07/26/2013
201330038 501.36-00 Business Activities 07/26/2013
201330038 501.36-01 Section 501(c)(3) Organizations 07/26/2013
201330037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/26/2013
201330037 501.03-30 Organizational and Operational Tests 07/26/2013

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