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
201520010 6404.01-01 Excessive 05/15/2015
201520009 6331.00-00 Levy and Distraint 05/15/2015
201520008 7803.02-01 Confidentiality 05/15/2015
201520007 6222.03-00 Effect of Failure to Notify 05/15/2015
201520006 4191.00-00 Taxable Medical Devices 05/15/2015
201520005 6676.00-00 Erroneous claim for refund or credit 05/15/2015
201520004 611.02-04 Economic Interest in Mineral in Place 05/15/2015
201520004 9411.05-00 Sales or Leases of Tangible Property/Goods 05/15/2015
201520003 45.00-00 Electricity Produced from Certain Renewable Sources 05/15/2015
201520002 45.00-00 Electricity Produced from Certain Renewable Sources 05/15/2015
201520001 1502.76-00 Taxable Year of Members of Group 05/15/2015
201520000 6110.00-00 Index for Public Inspection of Written Determination 05/15/2015
201519043 408.03-00 Rollover Contributions 05/08/2015
201519042 408.03-00 Rollover Contributions 05/08/2015
201519041 408.03-00 Rollover Contributions 05/08/2015
201519040 408.03-00 Rollover Contributions 05/08/2015
201519039 4945.04-04 Grants to Individuals 05/08/2015
201519038 4945.04-04 Grants to Individuals 05/08/2015
201519037 4945.04-04 Grants to Individuals 05/08/2015
201519036 4945.04-04 Grants to Individuals 05/08/2015
201519035 501.32-00 Income Inures v. does Not Inure to Private Individual 05/08/2015
201519035 501.32-01 Distribution of Assets to Private Individuals 05/08/2015
201519035 501.33-00 Private v. Public Interest Served 05/08/2015
201519034 501.32-00 Income Inures v. does Not Inure to Private Individual 05/08/2015
201519033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/08/2015