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
202150031 501.32-01 Distribution of Assets to Private Individuals 12/17/2021
202150031 501.33-00 Private v. Public Interest Served 12/17/2021
202150030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150024 501.07-00 Social Clubs 12/17/2021
202150023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150022 501.07-00 Social Clubs 12/17/2021
202150021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/17/2021
202150020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150020 501.33-00 Private v. Public Interest Served 12/17/2021
202150020 501.35-00 "Exclusively" Test 12/17/2021
202150019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150017 6325.03-00 Certificate of Discharge 12/17/2021
202150016 6103.05-09 Disclosure of Return in Title 11 Cases and Receivership Proceedings 12/17/2021
202150016 6103.05-10 Disclosure of Return in Individual's Title 11 Case 12/17/2021
202150015 6103.01-00 General Rule 12/17/2021
202150015 6103.01-03 Contractors or Other Persons 12/17/2021
202150014 856.01-00 Income Requirements 12/17/2021
202150014 856.04-00 Rents From Real Property 12/17/2021