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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編號 UILC 主題 發布日期
201132003 9100.22-00 Other 08/12/2011
201132003 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2011
201132002 9100.22-00 Other 08/12/2011
201132002 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2011
201132001 9100.22-00 Other 08/12/2011
201132001 992.02-00 Election 08/12/2011
201131035 408.03-00 Rollover Contributions 08/05/2011
201131034 412.05-00 Plan Year 08/05/2011
201131033 4942.03-07 Set-Asides 08/05/2011
201131032 4942.03-07 Set-Asides 08/05/2011
201131031 170.19-00 Other 08/05/2011
201131030 170.19-00 Other 08/05/2011
201131029 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/05/2011
201131029 514.07-00 Acquisition Indebtedness 08/05/2011
201131028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/05/2011
201131028 501.09-01 Permissible Benefits 08/05/2011
201131027 509.02-02 Supporting Organizations 08/05/2011
201131027 509.03-00 Continuation of Private Foundation Status 08/05/2011
201131026 501.32-00 Income Inures v. does Not Inure to Private Individual 08/05/2011
201131026 501.33-00 Private v. Public Interest Served 08/05/2011
201131026 501.03-30 Organizational and Operational Tests 08/05/2011
201131026 501.30-01 Closely Controlled Organizations 08/05/2011
201131025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2011
201131025 501.03-08 Educational Organizations 08/05/2011
201131025 501.33-00 Private v. Public Interest Served 08/05/2011

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