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
編號 201417018 UILC 170.07-02 主題 Educational Organizations 發布日期 04/25/2014
編號 201417018 UILC 509.02-00 主題 Exceptions to Private Foundation Status 發布日期 04/25/2014
編號 201417018 UILC 513.00-00 主題 Unrelated v. Not Unrelated Trade or Business 發布日期 04/25/2014
編號 201417017 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 04/25/2014
編號 201417017 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/25/2014
編號 201417017 UILC 501.03-08 主題 Educational Organizations 發布日期 04/25/2014
編號 201417017 UILC 501.03-20 主題 Religious Organizations 發布日期 04/25/2014
編號 201417017 UILC 501.32-00 主題 Income Inures v. does Not Inure to Private Individual 發布日期 04/25/2014
編號 201417017 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 04/25/2014
編號 201417016 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417015 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417014 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417013 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417012 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417011 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417010 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417009 UILC 1295.02-02 主題 Retroactive Elections 發布日期 04/25/2014
編號 201417008 UILC 7701.00-00 主題 Definitions 發布日期 04/25/2014
編號 201417008 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/25/2014
編號 201417008 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 04/25/2014
編號 201417007 UILC 817.00-00 主題 Treatment of Variable Contracts 發布日期 04/25/2014
編號 201417007 UILC 61.00-00 主題 Gross Income v. Not Gross Income 發布日期 04/25/2014
編號 201417006 UILC 453.09-01 主題 Alternative Basis Recovery 發布日期 04/25/2014
編號 201417005 UILC 7704.00-00 主題 Certain Publicly Traded Partnerships Treated as Corporations 發布日期 04/25/2014
編號 201417005 UILC 7704.03-00 主題 Qualifying Income 發布日期 04/25/2014