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
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
202118012 6201.01-06 Assessment of Criminal Restitution 05/07/2021
202118011 6103.14-00 Disclosure to Contractors 05/07/2021
202118010 6331.00-00 Levy and Distraint 05/07/2021
202118010 6332.01-00 Bank Deposit 05/07/2021
202118009 1411.01-00 Definition of Net Investment Income Category 1 Direct Investment Income Not Derived in Trade or Business 05/07/2021
202118008 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/07/2021
202118008 2519.00-00 Disposition of Certain Life Estates 05/07/2021