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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숫자 UILC 주제 출시일
202018006 9100.20-00 Section 1502; Election to File Consolidated Return 05/01/2020
202018005 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/01/2020
202018004 9100.00-00 Extension of Time for Making Certain Elections 05/01/2020
202018003 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/01/2020
202018003 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 05/01/2020
202018003 7702.00-00 Life Insurance Contract Defined 05/01/2020
202018003 7702A.00-00 Modified Endowment Contracts 05/01/2020
202018002 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/01/2020
202018002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/01/2020
202018001 9100.00-00 Extension of Time for Making Certain Elections 05/01/2020
202018000 6110.00-00 Index for Public Inspection of Written Determination 05/01/2020
202017039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/24/2020
202017038 4945.04-04 Grants to Individuals 04/24/2020
202017037 501.07-00 Social Clubs 04/24/2020
202017037 501.07-05 Business with Nonmembers 04/24/2020
202017036 4942.03-07 Set-Asides 04/24/2020
202017035 501.03-30 Organizational and Operational Tests 04/24/2020
202017035 501.33-00 Private v. Public Interest Served 04/24/2020
202017034 501.03-30 Organizational and Operational Tests 04/24/2020
202017034 501.33-00 Private v. Public Interest Served 04/24/2020
202017033 4945.04-04 Grants to Individuals 04/24/2020
202017032 4942.03-07 Set-Asides 04/24/2020
202017031 501.03-30 Organizational and Operational Tests 04/24/2020
202017031 501.33-00 Private v. Public Interest Served 04/24/2020
202017030 501.03-30 Organizational and Operational Tests 04/24/2020

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