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
202010001 1362.04-00 Inadvertent Terminations 03/06/2020
202010000 6110.00-00 Index for Public Inspection of Written Determination 03/06/2020
202009032 4945.04-04 Grants to Individuals 02/28/2020
202009031 4945.04-04 Grants to Individuals 02/28/2020
202009030 4942.03-07 Set-Asides 02/28/2020
202009029 4945.04-04 Grants to Individuals 02/28/2020
202009028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009028 501.03-05 Corporations 02/28/2020
202009027 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/28/2020
202009027 501.06-01 Performance of Particular Services for Members 02/28/2020
202009026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/28/2020
202009025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/28/2020
202009024 1402.01-00 Net Earnings From Self-Employment 02/28/2020
202009024 465.00-00 Deductions Limited to Amount at Risk 02/28/2020
202009023 7701.03-06 Liquidating Trusts 02/28/2020
202009022 1361.00-00 Definitions 02/28/2020
202009022 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/28/2020
202009022 1361.03-00 Certain Trusts Permitted as Shareholders 02/28/2020
202009022 1361.03-03 Electing Small Business Trusts 02/28/2020
202009022 1362.00-00 Election by Small Business Corporation 02/28/2020
202009022 1362.04-00 Inadvertent Terminations 02/28/2020
202009021 468A.06-03 Disposition of Interest 02/28/2020
202009020 468A.06-03 Disposition of Interest 02/28/2020
202009019 468A.06-03 Disposition of Interest 02/28/2020

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