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 202405014 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/02/2024
Nimewo 202405013 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/02/2024
Nimewo 202405012 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/02/2024
Nimewo 202405011 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/02/2024
Nimewo 202405010 UILC 501.06-01 Sijè Performance of Particular Services for Members Dat Piblikasyon 02/02/2024
Nimewo 202405009 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 02/02/2024
Nimewo 202405009 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/02/2024
Nimewo 202405009 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 02/02/2024
Nimewo 202405008 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 02/02/2024
Nimewo 202405008 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/02/2024
Nimewo 202405008 UILC 501.03-04 Sijè Unincorporated Associations Dat Piblikasyon 02/02/2024
Nimewo 202405007 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/02/2024
Nimewo 202405007 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 02/02/2024
Nimewo 202405006 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 02/02/2024
Nimewo 202405006 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 02/02/2024
Nimewo 202405006 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 02/02/2024
Nimewo 202405005 UILC 6103.00-00 Sijè Confidentiality and Disclosure of Returns and Return Information Dat Piblikasyon 02/02/2024
Nimewo 202405005 UILC 6103.05-12 Sijè Disclosure of Return Information Dat Piblikasyon 02/02/2024
Nimewo 202405005 UILC 6103.08-00 Sijè Disclosure to Federal Employees for Tax Administration Purposes Dat Piblikasyon 02/02/2024
Nimewo 202405005 UILC 6103.08-04 Sijè Disclosure in Judicial or Administrative Tax Administration Proceedings Dat Piblikasyon 02/02/2024
Nimewo 202405004 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 02/02/2024
Nimewo 202405004 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 02/02/2024
Nimewo 202405003 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 02/02/2024
Nimewo 202405003 UILC 1361.01-00 Sijè Small Business Corporation v. Not a Small Business Corporation Dat Piblikasyon 02/02/2024
Nimewo 202405003 UILC 1361.01-02 Sijè Shareholder Not an Individual or Permitted Trust or Estate Dat Piblikasyon 02/02/2024