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
201204021 501.03-05 Corporations 01/27/2012
201204021 501.32-00 Income Inures v. does Not Inure to Private Individual 01/27/2012
201204021 501.36-01 Section 501(c)(3) Organizations 01/27/2012
201204021 501.36-03 Publishing Activities, Radio, Television, etc. 01/27/2012
201204020 501.03-05 Corporations 01/27/2012
201204020 501.03-19 Public Recreation Facilities and Athletic Organizations 01/27/2012
201204020 501.33-00 Private v. Public Interest Served 01/27/2012
201204019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/27/2012
201204019 501.03-05 Corporations 01/27/2012
201204019 501.32-00 Income Inures v. does Not Inure to Private Individual 01/27/2012
201204019 501.33-00 Private v. Public Interest Served 01/27/2012
201204018 501.07-00 Social Clubs 01/27/2012
201204018 501.07-01 Profit v. Not for Profit 01/27/2012
201204018 501.07-02 Distribution of Assets 01/27/2012
201204018 501.07-03 Leases or Sales of Club Property 01/27/2012
201204018 501.07-05 Business with Nonmembers 01/27/2012
201204018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/27/2012
201204017 501.04-07 Homeowners Association 01/27/2012
201204017 528.05-00 Definition of Homeowners Association 01/27/2012
201204016 6033.01-00 Exempt v. Non Exempt From Filing 01/27/2012
201204015 4945.04-04 Grants to Individuals 01/27/2012
201204014 4945.04-04 Grants to Individuals 01/27/2012
201204013 6231.07-00 Tax Matters Partner 01/27/2012
201204012 9300.43-00 Loss Importation Transaction 01/27/2012
201204011 6230.03-00 Claims Arising Out of Erroneous Computations 01/27/2012

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