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
202110035 501.07-00 Social Clubs 03/12/2021
202110034 501.32-00 Income Inures v. does Not Inure to Private Individual 03/12/2021
202110034 501.33-00 Private v. Public Interest Served 03/12/2021
202110033 501.07-00 Social Clubs 03/12/2021
202110032 501.07-00 Social Clubs 03/12/2021
202110031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110028 501.07-00 Social Clubs 03/12/2021
202110027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110025 501.07-00 Social Clubs 03/12/2021
202110024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110023 501.07-00 Social Clubs 03/12/2021
202110022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/12/2021
202110021 501.06-01 Performance of Particular Services for Members 03/12/2021
202110020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/12/2021
202110019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110017 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/12/2021
202110016 1296.00-00 Passive Foreign Investment Company 03/12/2021
202110015 1503.04-00 Dual Consolidated Loss 03/12/2021
202110014 367.03-10 Requirements of Gain Recognition Agreement 03/12/2021
202110013 7701.00-00 Definitions 03/12/2021