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
202007021 501.06-01 Performance of Particular Services for Members 02/14/2020
202007020 4945.04-04 Grants to Individuals 02/14/2020
202007019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007019 501.03-20 Religious Organizations 02/14/2020
202007018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007017 6223.00-00 Notice to Partners of Proceedings 02/14/2020
202007017 6230.01-00 Coordination with Deficiency Proceedings 02/14/2020
202007016 164.00-00 Taxes 02/14/2020
202007015 469.00-00 Passive Activity Losses and Credits Limited 02/14/2020
202007015 469.03-03 Definition of Activity 02/14/2020
202007015 469.14-00 Real Property Business 02/14/2020
202007015 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007014 1362.00-00 Election by Small Business Corporation 02/14/2020
202007014 1362.01-00 Eligible v. Ineligible 02/14/2020
202007014 1362.01-01 Shareholder Consent 02/14/2020
202007014 1362.04-00 Inadvertent Terminations 02/14/2020
202007013 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007013 2642.00-00 Inclusion Ratio 02/14/2020
202007013 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007012 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007012 2642.00-00 Inclusion Ratio 02/14/2020
202007012 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007011 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007011 2642.00-00 Inclusion Ratio 02/14/2020
202007011 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020

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