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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
202119002 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/14/2021
202119002 4942.00-00 Taxes on Failure to Distribute Income 05/14/2021
202119002 4945.00-00 Excise Taxes on Taxable Expenditures 05/14/2021
202119002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/14/2021
202119002 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 05/14/2021
202119001 6110.05-00 Deletion of Certain Information 05/14/2021
202119000 6110.00-00 Index for Public Inspection of Written Determination 05/14/2021
202118024 4942.03-07 Set-Asides 05/07/2021
202118023 4945.04-04 Grants to Individuals 05/07/2021
202118022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/07/2021
202118022 501.32-00 Income Inures v. does Not Inure to Private Individual 05/07/2021
202118022 501.33-00 Private v. Public Interest Served 05/07/2021
202118021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/07/2021
202118021 501.03-05 Corporations 05/07/2021
202118021 501.03-33 Lessening the Burdens of Government 05/07/2021
202118020 6201.01-06 Assessment of Criminal Restitution 05/07/2021
202118019 9100.22-00 Other 05/07/2021
202118018 6201.01-06 Assessment of Criminal Restitution 05/07/2021
202118017 6201.01-06 Assessment of Criminal Restitution 05/07/2021
202118016 453A.04-03 Secured Indebtedness 05/07/2021
202118015 6201.01-06 Assessment of Criminal Restitution 05/07/2021
202118014 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/07/2021
202118013 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/07/2021
202118013 482.11-00 Transfer or Use of Intangibles 05/07/2021
202118013 482.11-08 Cost Sharing Agreements 05/07/2021