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 202406001 UILC 305.04-00 主題 Disproportionate Distributions 發布日期 02/09/2024
編號 202406000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 02/09/2024
編號 202405018 UILC 4942.03-07 主題 Set-Asides 發布日期 02/02/2024
編號 202405017 UILC 4945.04-04 主題 Grants to Individuals 發布日期 02/02/2024
編號 202405016 UILC 4945.04-04 主題 Grants to Individuals 發布日期 02/02/2024
編號 202405015 UILC 501.05-01 主題 Agriculture and Horticulture Organizations 發布日期 02/02/2024
編號 202405014 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/02/2024
編號 202405013 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/02/2024
編號 202405012 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/02/2024
編號 202405011 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/02/2024
編號 202405010 UILC 501.06-01 主題 Performance of Particular Services for Members 發布日期 02/02/2024
編號 202405009 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 02/02/2024
編號 202405009 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/02/2024
編號 202405009 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 02/02/2024
編號 202405008 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 02/02/2024
編號 202405008 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/02/2024
編號 202405008 UILC 501.03-04 主題 Unincorporated Associations 發布日期 02/02/2024
編號 202405007 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 02/02/2024
編號 202405007 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 02/02/2024
編號 202405006 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 02/02/2024
編號 202405006 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 02/02/2024
編號 202405006 UILC 501.35-00 主題 "Exclusively" Test 發布日期 02/02/2024
編號 202405005 UILC 6103.00-00 主題 Confidentiality and Disclosure of Returns and Return Information 發布日期 02/02/2024
編號 202405005 UILC 6103.05-12 主題 Disclosure of Return Information 發布日期 02/02/2024
編號 202405005 UILC 6103.08-00 主題 Disclosure to Federal Employees for Tax Administration Purposes 發布日期 02/02/2024