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
201425000 6110.00-00 Index for Public Inspection of Written Determination 06/20/2014
201424032 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/13/2014
201424031 401.06-00 Required Distributions 06/13/2014
201424031 401.06-01 In General 06/13/2014
201424030 415.02-05 Stock Ownership Plans 06/13/2014
201424029 408.03-00 Rollover Contributions 06/13/2014
201424028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/13/2014
201424028 501.04-03 Political Activities Organizations 06/13/2014
201424027 501.03-30 Organizational and Operational Tests 06/13/2014
201424027 501.33-00 Private v. Public Interest Served 06/13/2014
201424026 4945.04-04 Grants to Individuals 06/13/2014
201424025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/13/2014
201424025 509.03-00 Continuation of Private Foundation Status 06/13/2014
201424025 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/13/2014
201424024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/13/2014
201424024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/13/2014
201424024 501.03-08 Educational Organizations 06/13/2014
201424024 501.32-00 Income Inures v. does Not Inure to Private Individual 06/13/2014
201424024 501.33-00 Private v. Public Interest Served 06/13/2014
201424023 501.06-01 Performance of Particular Services for Members 06/13/2014
201424022 6221.00-00 Tax Treatment Determined At Partnership Level 06/13/2014
201424021 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 06/13/2014
201424021 1362.04-00 Inadvertent Terminations 06/13/2014
201424020 856.00-00 Definition of Real Estate Investment Trust 06/13/2014
201424020 9100.00-00 Extension of Time for Making Certain Elections 06/13/2014

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