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
201509056 4945.04-04 Grants to Individuals 02/27/2015
201509055 4945.04-04 Grants to Individuals 02/27/2015
201509054 4945.04-04 Grants to Individuals 02/27/2015
201509053 4945.04-04 Grants to Individuals 02/27/2015
201509052 4945.04-04 Grants to Individuals 02/27/2015
201509051 4945.04-04 Grants to Individuals 02/27/2015
201509050 4945.04-04 Grants to Individuals 02/27/2015
201509049 4945.04-04 Grants to Individuals 02/27/2015
201509048 4945.04-04 Grants to Individuals 02/27/2015
201509047 4945.04-04 Grants to Individuals 02/27/2015
201509046 4945.04-04 Grants to Individuals 02/27/2015
201509045 4945.04-04 Grants to Individuals 02/27/2015
201509044 4945.04-04 Grants to Individuals 02/27/2015
201509043 4945.04-04 Grants to Individuals 02/27/2015
201509042 4945.04-04 Grants to Individuals 02/27/2015
201509041 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/27/2015
201509040 501.03-08 Educational Organizations 02/27/2015
201509039 501.01-00 Instrumentalities of U.S. 02/27/2015
201509038 6332.00-00 Surrender of Property Subject to Levy (See 6331.12-00) 02/27/2015
201509038 6332.05-00 Enforcement of Levy 02/27/2015
201509037 23.01-03 Domestic Re-Adoption After Final Foreign Adoption 02/27/2015
201509037 36C.00-00 Adoption Expenses 02/27/2015
201509036 6221.00-00 Tax Treatment Determined At Partnership Level 02/27/2015
201509036 6229.00-00 Period of Limitations for Making Assessments 02/27/2015
201509035 7701.04-00 Domestic, Foreign Persons 02/27/2015

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