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
201035028 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035027 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035026 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035025 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035024 503.03-00 Future Status of Organizations Denied Exemption 09/03/2010
201035023 6654.01-03 Order of Crediting Payments 09/03/2010
201035022 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 09/03/2010
201035021 6227.00-00 Administrative Adjustments Requests 09/03/2010
201035021 6227.05-00 Other Requests 09/03/2010
201035020 3121.04-01 Common Law Tests 09/03/2010
201035019 3121.04-01 Common Law Tests 09/03/2010
201035018 7491.00-00 R 1970 (Repealed) Burden of Proof of Exemptions in Case of Marihuana Offenses 09/03/2010
201035017 6224.01-01 Settlement Agreement 09/03/2010
201035016 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 09/03/2010
201035016 446.04-00 Change of Methods (Permissible v. Not Permissible) 09/03/2010
201035016 469.00-00 Passive Activity Losses and Credits Limited 09/03/2010
201035015 3231.04-00 Compensation v. Not Compensation 09/03/2010
201035014 468A.04-02 Revised Schedules 09/03/2010
201035013 468A.01-00 In General 09/03/2010
201035012 1362.01-03 Late Elections 09/03/2010
201035011 468A.01-00 In General 09/03/2010
201035010 1362.04-00 Inadvertent Terminations 09/03/2010
201035009 1362.04-00 Inadvertent Terminations 09/03/2010
201035008 2601.00-00 Tax On Generation Skipping Transfers 09/03/2010
201035008 9100.00-00 Extension of Time for Making Certain Elections 09/03/2010