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
201328002 9100.01-00 Section 42; Low-Income Housing Credit 07/12/2013
201328001 1362.01-03 Late Elections 07/12/2013
201327023 408.03-00 Rollover Contributions 07/05/2013
201327022 412.06-00 Minimum Funding Waiver 07/05/2013
201327021 408.03-00 Rollover Contributions 07/05/2013
201327020 408.03-00 Rollover Contributions 07/05/2013
201327019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2013
201327018 501.03-30 Organizational and Operational Tests 07/05/2013
201327018 501.33-00 Private v. Public Interest Served 07/05/2013
201327018 501.36-01 Section 501(c)(3) Organizations 07/05/2013
201327017 501.03-30 Organizational and Operational Tests 07/05/2013
201327016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/05/2013
201327015 501.03-08 Educational Organizations 07/05/2013
201327015 501.05-01 Agriculture and Horticulture Organizations 07/05/2013
201327015 501.06-01 Performance of Particular Services for Members 07/05/2013
201327015 501.06-02 Conduct of Business for Profit 07/05/2013
201327014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2013
201327013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2013
201327012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2013
201327011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2013
201327010 2042.07-09 Incidents of Ownership Held by Insured 07/05/2013
201327010 2035.06-00 Coordination with Other Code Sections 07/05/2013
201327009 1361.03-02 Qualified Subchapter S Trusts 07/05/2013
201327009 1366.00-00 Pass-Thru of Items to Shareholders 07/05/2013
201327008 528.04-00 Revocation of Election 07/05/2013

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