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
201040037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2010
201040037 501.07-00 Social Clubs 10/08/2010
201040036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040034 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/08/2010
201040033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2010
201040021 4947.02-00 Split-Interest Trusts 10/08/2010
201040020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/08/2010
201040020 501.06-01 Performance of Particular Services for Members 10/08/2010
201040019 501.04-07 Homeowners Association 10/08/2010
201040019 528.05-00 Definition of Homeowners Association 10/08/2010
201040018 419.12-01 Safe Harbor Limits 10/08/2010
201040018 419.00-00 Treatment of Funded Welfare Benefit Plans 10/08/2010
201040018 419.12-00 Account Limit 10/08/2010

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