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
201836002 9100.22-00 Other 09/07/2018
201836001 355.01-00 Spin-Off 09/07/2018
201836001 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2018
201836000 6110.00-00 Index for Public Inspection of Written Determination 09/07/2018
201835017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/31/2018
201835016 4945.04-04 Grants to Individuals 08/31/2018
201835015 4945.04-04 Grants to Individuals 08/31/2018
201835014 4942.03-07 Set-Asides 08/31/2018
201835013 4942.03-07 Set-Asides 08/31/2018
201835012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018
201835012 501.03-05 Corporations 08/31/2018
201835012 501.31-00 Proof of Exemption 08/31/2018
201835012 501.35-00 "Exclusively" Test 08/31/2018
201835011 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/31/2018
201835011 501.09-04 Membership 08/31/2018
201835010 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 08/31/2018
201835009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/31/2018
201835009 501.32-01 Distribution of Assets to Private Individuals 08/31/2018
201835009 501.33-00 Private v. Public Interest Served 08/31/2018
201835009 501.36-00 Business Activities 08/31/2018
201835008 501.36-03 Publishing Activities, Radio, Television, etc. 08/31/2018
201835007 501.07-00 Social Clubs 08/31/2018
201835007 501.07-01 Profit v. Not for Profit 08/31/2018
201835007 501.07-05 Business with Nonmembers 08/31/2018
201835006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018