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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202042001 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 10/16/2020
Nimewo 202042000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 10/16/2020
Nimewo 202041016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 10/09/2020
Nimewo 202041015 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/09/2020
Nimewo 202041014 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/09/2020
Nimewo 202041013 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/09/2020
Nimewo 202041012 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/09/2020
Nimewo 202041011 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/09/2020
Nimewo 202041010 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/09/2020
Nimewo 202041009 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 10/09/2020
Nimewo 202041009 UILC 501.03-05 Sijè Corporations Dat Piblikasyon 10/09/2020
Nimewo 202041009 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 10/09/2020
Nimewo 202041009 UILC 501.36-01 Sijè Section 501(c)(3) Organizations Dat Piblikasyon 10/09/2020
Nimewo 202041008 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 10/09/2020
Nimewo 202041008 UILC 501.36-01 Sijè Section 501(c)(3) Organizations Dat Piblikasyon 10/09/2020
Nimewo 202041007 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 10/09/2020
Nimewo 202041007 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 10/09/2020
Nimewo 202041007 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 10/09/2020
Nimewo 202041006 UILC 1296.00-00 Sijè Passive Foreign Investment Company Dat Piblikasyon 10/09/2020
Nimewo 202041006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/09/2020
Nimewo 202041005 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 10/09/2020
Nimewo 202041005 UILC 817.00-00 Sijè Treatment of Variable Contracts Dat Piblikasyon 10/09/2020
Nimewo 202041004 UILC 414.07-00 Sijè Governmental Plan Dat Piblikasyon 10/09/2020
Nimewo 202041003 UILC 263.15-03 Sijè Allocation of Success-Based Fees Dat Piblikasyon 10/09/2020
Nimewo 202041003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/09/2020