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
201041046 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2010
201041046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2010
201041046 501.03-08 Educational Organizations 10/15/2010
201041046 501.33-00 Private v. Public Interest Served 10/15/2010
201041045 501.35-00 "Exclusively" Test 10/15/2010
201041045 504.50-00 Denial of Exemption 10/15/2010
201041044 3402.00-00 Income Tax Collected at Source 10/15/2010
201041044 6521.01-00 Self Employment Tax and Tax on Wages 10/15/2010
201041043 3121.10-04 Industry Practice 10/15/2010
201041042 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/15/2010
201041041 6224.01-03 Binds All Partners 10/15/2010
201041040 1366.00-00 Pass-Thru of Items to Shareholders 10/15/2010
201041039 6224.01-01 Settlement Agreement 10/15/2010
201041038 6223.03-00 Mailing Notice 10/15/2010
201041037 6231.07-00 Tax Matters Partner 10/15/2010
201041036 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 10/15/2010
201041035 6331.12-00 Failure to Surrender Property (See 6332.00-00) 10/15/2010
201041035 6332.05-00 Enforcement of Levy 10/15/2010
201041034 856.01-00 Income Requirements 10/15/2010
201041033 851.02-00 Gross Income Requirement 10/15/2010
201041032 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/15/2010
201041032 1502.75-00 Filing Requirements 10/15/2010
201041031 468A.01-00 In General 10/15/2010
201041030 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041029 301.00-00 Distributions of Property 10/15/2010

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