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
201013066 507.07-00 Aggregate Tax Benefit 04/02/2010
201013066 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/02/2010
201013066 4941.04-00 Definition of Self-Dealing 04/02/2010
201013066 4942.03-00 Definitions of Principal Terms 04/02/2010
201013066 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/02/2010
201013066 4945.00-00 Excise Taxes on Taxable Expenditures 04/02/2010
201013066 4945.04-06 Expenditure Responsibility 04/02/2010
201013066 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/02/2010
201013065 501.03-02 Foundations 04/02/2010
201013065 507.01-00 Termination Under Section 507(a)(1) 04/02/2010
201013065 507.07-00 Aggregate Tax Benefit 04/02/2010
201013065 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/02/2010
201013065 4941.04-00 Definition of Self-Dealing 04/02/2010
201013065 4942.03-00 Definitions of Principal Terms 04/02/2010
201013065 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/02/2010
201013065 4945.00-00 Excise Taxes on Taxable Expenditures 04/02/2010
201013065 4945.04-06 Expenditure Responsibility 04/02/2010
201013065 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/02/2010
201013064 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010
201013063 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010
201013062 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010
201013061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010
201013060 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/02/2010
201013059 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010
201013058 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2010

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