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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.
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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202150031 | 501.03-30 | Organizational and Operational Tests | 12/17/2021 |
| 202150031 | 501.32-01 | Distribution of Assets to Private Individuals | 12/17/2021 |
| 202150031 | 501.33-00 | Private v. Public Interest Served | 12/17/2021 |
| 202150030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150024 | 501.07-00 | Social Clubs | 12/17/2021 |
| 202150023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150022 | 501.07-00 | Social Clubs | 12/17/2021 |
| 202150021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/17/2021 |
| 202150020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150020 | 501.33-00 | Private v. Public Interest Served | 12/17/2021 |
| 202150020 | 501.35-00 | "Exclusively" Test | 12/17/2021 |
| 202150019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150017 | 6325.03-00 | Certificate of Discharge | 12/17/2021 |
| 202150016 | 6103.05-09 | Disclosure of Return in Title 11 Cases and Receivership Proceedings | 12/17/2021 |
| 202150016 | 6103.05-10 | Disclosure of Return in Individual's Title 11 Case | 12/17/2021 |
| 202150015 | 6103.01-00 | General Rule | 12/17/2021 |
| 202150015 | 6103.01-03 | Contractors or Other Persons | 12/17/2021 |
| 202150014 | 856.01-00 | Income Requirements | 12/17/2021 |
