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
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
201040018 419.11-00 Qualified Asset Account 10/08/2010
201040017 6405.00-00 Reports of Refunds and Credits 10/08/2010
201040016 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/08/2010
201040015 6103.05-03 Disclosure of Partnership Return 10/08/2010
201040014 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/08/2010
201040013 6231.03-00 Partnership Item 10/08/2010
201040012 3306.02-00 Wages 10/08/2010
201040011 6229.02-00 Extension by Agreement 10/08/2010
201040010 6229.02-00 Extension by Agreement 10/08/2010
201040009 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 10/08/2010
201040008 6231.01-01 Exception for Small Partnerships 10/08/2010

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