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
201451038 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/19/2014
201451037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/19/2014
201451036 501.03-05 Corporations 12/19/2014
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451035 501.03-03 Trusts 12/19/2014
201451034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/19/2014
201451033 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451032 501.03-03 Trusts 12/19/2014
201451031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/19/2014
201451030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/19/2014
201451030 501.07-00 Social Clubs 12/19/2014
201451029 1296.00-00 Passive Foreign Investment Company 12/19/2014
201451029 9100.22-00 Other 12/19/2014
201451028 179D.00-00 Energy Efficient Commercial Building Property Deduction 12/19/2014
201451027 163.00-00 Interest 12/19/2014
201451026 9100.22-00 Other 12/19/2014
201451026 992.02-00 Election 12/19/2014
201451025 2632.00-00 Special Rules for Allocation of GST Exemption 12/19/2014
201451025 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451024 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451023 108.01-00 Exclusion From Gross Income 12/19/2014
201451023 9100.00-00 Extension of Time for Making Certain Elections 12/19/2014
201451023 9100.22-00 Other 12/19/2014