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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编号 UILC 主题 发布日期
202432002 9100.00-00 Extension of Time for Making Certain Elections 08/09/2024
202432002 9100.01-00 Section 42; Low-Income Housing Credit 08/09/2024
202432001 9100.04-00 Section 168; MACRS 08/09/2024
202432000 6110.00-00 Index for Public Inspection of Written Determination 08/09/2024
202431018 4945.04-04 Grants to Individuals 08/02/2024
202431017 4945.04-04 Grants to Individuals 08/02/2024
202431016 4945.04-04 Grants to Individuals 08/02/2024
202431015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/02/2024
202431015 501.33-00 Private v. Public Interest Served 08/02/2024
202431015 501.35-00 "Exclusively" Test 08/02/2024
202431014 501.03-30 Organizational and Operational Tests 08/02/2024
202431014 501.35-00 "Exclusively" Test 08/02/2024
202431013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/02/2024
202431013 501.03-05 Corporations 08/02/2024
202431012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/02/2024
202431012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/02/2024
202431012 501.03-30 Organizational and Operational Tests 08/02/2024
202431011 1361.03-02 Qualified Subchapter S Trusts 08/02/2024
202431011 1361.03-03 Electing Small Business Trusts 08/02/2024
202431011 1362.04-00 Inadvertent Terminations 08/02/2024
202431010 7701.00-00 Definitions 08/02/2024
202431010 9100.00-00 Extension of Time for Making Certain Elections 08/02/2024
202431010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/02/2024
202431009 7701.00-00 Definitions 08/02/2024
202431009 9100.00-00 Extension of Time for Making Certain Elections 08/02/2024