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
201428026 501.32-01 Distribution of Assets to Private Individuals 07/11/2014
201428025 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 07/11/2014
201428024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/11/2014
201428023 501.33-00 Private v. Public Interest Served 07/11/2014
201428023 501.36-01 Section 501(c)(3) Organizations 07/11/2014
201428023 534.00-00 Burden of Proof--Accumulated Earning Tax (Commissioner v. Taxpayer) 07/11/2014
201428022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/11/2014
201428022 501.32-00 Income Inures v. does Not Inure to Private Individual 07/11/2014
201428022 501.36-01 Section 501(c)(3) Organizations 07/11/2014
201428021 501.03-05 Corporations 07/11/2014
201428020 501.07-05 Business with Nonmembers 07/11/2014
201428019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/11/2014
201428018 408.03-00 Rollover Contributions 07/11/2014
201428017 412.00-00 Minimum Funding Standards 07/11/2014
201428016 408.03-00 Rollover Contributions 07/11/2014
201428015 408.03-00 Rollover Contributions 07/11/2014
201428014 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/11/2014
201428013 408.03-00 Rollover Contributions 07/11/2014
201428012 408.03-00 Rollover Contributions 07/11/2014
201428011 501.13-00 Cemetery Companies 07/11/2014
201428010 4945.04-04 Grants to Individuals 07/11/2014
201428009 501.07-00 Social Clubs 07/11/2014
201428009 501.07-05 Business with Nonmembers 07/11/2014
201428008 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/11/2014
201428008 469.07-00 Disposition of Entire Interest in Passive Activity 07/11/2014

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