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
201307003 9100.22-00 Other 02/15/2013
201307003 9114.03-06 Canada 02/15/2013
201307002 1362.01-03 Late Elections 02/15/2013
201307001 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/15/2013
201307001 1502.75-00 Filing Requirements 02/15/2013
201306033 408.03-00 Rollover Contributions 02/08/2013
201306032 408.03-00 Rollover Contributions 02/08/2013
201306031 408.03-00 Rollover Contributions 02/08/2013
201306030 408.03-00 Rollover Contributions 02/08/2013
201306029 408.03-00 Rollover Contributions 02/08/2013
201306028 501.03-30 Organizational and Operational Tests 02/08/2013
201306027 501.07-00 Social Clubs 02/08/2013
201306027 501.07-03 Leases or Sales of Club Property 02/08/2013
201306027 501.07-06 Payment of Benefits to Members 02/08/2013
201306026 501.30-01 Closely Controlled Organizations 02/08/2013
201306026 501.35-00 "Exclusively" Test 02/08/2013
201306025 4945.04-04 Grants to Individuals 02/08/2013
201306024 4945.04-04 Grants to Individuals 02/08/2013
201306023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2013
201306023 509.01-01 Private Foundation 02/08/2013
201306023 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/08/2013
201306023 4940.03-00 Exempt Operating Foundations 02/08/2013
201306022 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 02/08/2013
201306021 860C.02-00 Taxable Income or Net Loss 02/08/2013
201306020 9100.00-00 Extension of Time for Making Certain Elections 02/08/2013

Official Adobe Website