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
201603046 408.03-00 Rollover Contributions 01/15/2016
201603045 408.03-00 Rollover Contributions 01/15/2016
201603044 408.03-00 Rollover Contributions 01/15/2016
201603043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/15/2016
201603042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603034 507.06-00 Imposition of Tax 01/15/2016
201603034 507.07-00 Aggregate Tax Benefit 01/15/2016
201603034 4940.02-01 Gross Investment Income--Items Included 01/15/2016
201603034 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/15/2016
201603034 4942.03-05 Qualifying Distribution 01/15/2016
201603033 501.03-02 Foundations 01/15/2016
201603033 507.06-00 Imposition of Tax 01/15/2016
201603033 507.07-00 Aggregate Tax Benefit 01/15/2016
201603033 4940.02-01 Gross Investment Income--Items Included 01/15/2016
201603033 4941.04-00 Definition of Self-Dealing 01/15/2016
201603033 4942.03-05 Qualifying Distribution 01/15/2016
201603033 4945.04-00 Definition of Taxable Expenditure 01/15/2016
201603032 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/15/2016

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