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
201952007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
201952006 9100.04-00 Section 168; MACRS 12/27/2019
201952005 9100.04-00 Section 168; MACRS 12/27/2019
201952004 614.04-00 Aggregating Non-Operating Mineral Interests 12/27/2019
201952003 856.07-00 Treatment of Wholly Owned Subsidiaries 12/27/2019
201952003 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952002 7701.00-00 Definitions 12/27/2019
201952001 1361.00-00 Definitions 12/27/2019
201952001 1361.05-00 Qualified Subchapter S Subsidiary 12/27/2019
201952001 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952000 6110.00-00 Index for Public Inspection of Written Determination 12/27/2019
201951015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/20/2019
201951015 501.33-00 Private v. Public Interest Served 12/20/2019
201951015 501.35-00 "Exclusively" Test 12/20/2019
201951014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/20/2019
201951014 501.04-07 Homeowners Association 12/20/2019
201951013 501.04-03 Political Activities Organizations 12/20/2019
201951012 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 12/20/2019
201951012 501.03-30 Organizational and Operational Tests 12/20/2019
201951012 501.07-00 Social Clubs 12/20/2019
201951012 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 12/20/2019
201951011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/20/2019
201951011 501.05-00 Labor Organizations 12/20/2019
201951011 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/20/2019
201951010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/20/2019

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