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
202021025 501.33-00 Private v. Public Interest Served 05/22/2020
202021024 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/22/2020
202021023 4945.04-04 Grants to Individuals 05/22/2020
202021022 4945.04-04 Grants to Individuals 05/22/2020
202021021 501.03-30 Organizational and Operational Tests 05/22/2020
202021021 501.33-00 Private v. Public Interest Served 05/22/2020
202021021 501.35-00 "Exclusively" Test 05/22/2020
202021020 851.00-00 Definition of Regulated Investment Company 05/22/2020
202021020 851.01-00 Election to be Regulated Investment Company 05/22/2020
202021020 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/22/2020
202021020 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021019 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021019 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/22/2020
202021018 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/22/2020
202021017 9100.22-00 Other 05/22/2020
202021017 992.02-00 Election 05/22/2020
202021016 1362.00-00 Election by Small Business Corporation 05/22/2020
202021016 1362.01-01 Shareholder Consent 05/22/2020
202021016 1362.02-00 Termination of Election 05/22/2020
202021015 7701.00-00 Definitions 05/22/2020
202021014 7701.00-00 Definitions 05/22/2020
202021013 7701.00-00 Definitions 05/22/2020
202021012 7701.00-00 Definitions 05/22/2020
202021011 7701.00-00 Definitions 05/22/2020
202021010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/22/2020

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