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
编号 201430002 UILC 355.01-00 主题 Spin-Off 发布日期 07/25/2014
编号 201430002 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 07/25/2014
编号 201430001 UILC 147.00-00 主题 Other Requirements Applicable to Certain Private Activity Bonds 发布日期 07/25/2014
编号 201430001 UILC 147.06-00 主题 Public Approval Requirement 发布日期 07/25/2014
编号 201430000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 07/25/2014
编号 201429036 UILC 408.03-00 主题 Rollover Contributions 发布日期 07/18/2014
编号 201429035 UILC 408.03-00 主题 Rollover Contributions 发布日期 07/18/2014
编号 201429034 UILC 408.03-00 主题 Rollover Contributions 发布日期 07/18/2014
编号 201429033 UILC 408.03-00 主题 Rollover Contributions 发布日期 07/18/2014
编号 201429032 UILC 408.03-00 主题 Rollover Contributions 发布日期 07/18/2014
编号 201429031 UILC 501.04-00 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 发布日期 07/18/2014
编号 201429030 UILC 4945.04-04 主题 Grants to Individuals 发布日期 07/18/2014
编号 201429029 UILC 511.00-00 主题 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 发布日期 07/18/2014
编号 201429028 UILC 501.07-00 主题 Social Clubs 发布日期 07/18/2014
编号 201429027 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 07/18/2014
编号 201429026 UILC 6501.00-00 主题 Limitations on Assessment and Collection (Barred v. Not Barred) 发布日期 07/18/2014
编号 201429026 UILC 6511.00-00 主题 Limitations on Credit or Refund (Barred v. Not Barred) 发布日期 07/18/2014
编号 201429026 UILC 905.00-00 主题 Applicable Rules 发布日期 07/18/2014
编号 201429025 UILC 1366.00-00 主题 Pass-Thru of Items to Shareholders 发布日期 07/18/2014
编号 201429024 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 07/18/2014
编号 201429023 UILC 6511.01-00 主题 Limitation of Amount 发布日期 07/18/2014
编号 201429022 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 07/18/2014
编号 201429022 UILC 61.40-00 主题 Governmental Benefits and Subsidies 发布日期 07/18/2014
编号 201429021 UILC 1295.02-02 主题 Retroactive Elections 发布日期 07/18/2014
编号 201429020 UILC 9100.22-00 主题 Other 发布日期 07/18/2014