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
201005013 355.01-01 Split-Off 02/05/2010
201005013 368.00-00 Definitions Relating to Corporate Reorganizations 02/05/2010
201005013 368.04-00 Assets for Control of Transferee (Type "D") 02/05/2010
201005012 7701.00-00 Definitions 02/05/2010
201005011 7701.00-00 Definitions 02/05/2010
201005010 7701.00-00 Definitions 02/05/2010
201005009 7701.00-00 Definitions 02/05/2010
201005008 7701.00-00 Definitions 02/05/2010
201005007 7701.00-00 Definitions 02/05/2010
201005006 7701.00-00 Definitions 02/05/2010
201005005 7701.00-00 Definitions 02/05/2010
201005004 7701.00-00 Definitions 02/05/2010
201005003 7701.00-00 Definitions 02/05/2010
201005002 118.01-02 Nonshareholder Contributions 02/05/2010
201005002 118.02-00 Contributions in Aid of Construction 02/05/2010
201005001 31.00-00 Withholdings (Credit v. No Credit Against Tax) 02/05/2010
201005001 6109.06-00 ITIN; IRS Individual Taxpayer Identification Number 02/05/2010
201004046 501.33-00 Private v. Public Interest Served 01/29/2010
201004045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/29/2010
201004045 501.33-00 Private v. Public Interest Served 01/29/2010
201004045 501.03-05 Corporations 01/29/2010
201004044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/29/2010
201004043 501.03-02 Foundations 01/29/2010
201004042 4945.04-04 Grants to Individuals 01/29/2010
201004041 501.03-02 Foundations 01/29/2010

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