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
202539014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/26/2025
202539014 501.36-00 Business Activities 09/26/2025
202539013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/26/2025
202539013 501.03-30 Organizational and Operational Tests 09/26/2025
202539013 501.33-00 Private v. Public Interest Served 09/26/2025
202539012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/26/2025
202539012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/26/2025
202539012 501.03-30 Organizational and Operational Tests 09/26/2025
202539012 501.35-00 "Exclusively" Test 09/26/2025
202539011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/26/2025
202539011 501.03-30 Organizational and Operational Tests 09/26/2025
202539010 42.00-00 Low-Income Housing Credit 09/26/2025
202539010 9100.01-00 Section 42; Low-Income Housing Credit 09/26/2025
202539009 1361.03-00 Certain Trusts Permitted as Shareholders 09/26/2025
202539009 1362.04-00 Inadvertent Terminations 09/26/2025
202539008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/26/2025
202539008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/26/2025
202539007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/26/2025
202539007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/26/2025
202539006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/26/2025
202539006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/26/2025
202539005 7701.00-00 Definitions 09/26/2025
202539005 9100.00-00 Extension of Time for Making Certain Elections 09/26/2025
202539005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/26/2025
202539004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/26/2025