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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Номер UILC Тема Дата публикации
202305004 1362.02-02 Ceases to be Small Business Corporation 02/03/2023
202305004 1362.04-00 Inadvertent Terminations 02/03/2023
202305003 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/03/2023
202305002 1362.00-00 Election by Small Business Corporation 02/03/2023
202305002 1362.02-00 Termination of Election 02/03/2023
202305002 1362.02-02 Ceases to be Small Business Corporation 02/03/2023
202305002 1362.04-00 Inadvertent Terminations 02/03/2023
202305001 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/03/2023
202305001 401.27-00 Medical, Etc. Benefits 02/03/2023
202305000 6110.00-00 Index for Public Inspection of Written Determination 02/03/2023
202304019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/27/2023
202304018 4945.04-04 Grants to Individuals 01/27/2023
202304017 4945.04-04 Grants to Individuals 01/27/2023
202304016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2023
202304015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2023
202304014 501.03-05 Corporations 01/27/2023
202304014 501.03-08 Educational Organizations 01/27/2023
202304014 501.03-30 Organizational and Operational Tests 01/27/2023
202304014 501.33-00 Private v. Public Interest Served 01/27/2023
202304013 501.07-00 Social Clubs 01/27/2023
202304012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2023
202304011 501.07-00 Social Clubs 01/27/2023
202304010 501.07-00 Social Clubs 01/27/2023
202304009 263.13-00 Acquisition of Property, Intangibles 01/27/2023
202304008 1503.04-00 Dual Consolidated Loss 01/27/2023