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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
201945016 368.04-00 Assets for Control of Transferee (Type "D") 11/08/2019
201945015 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945014 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/08/2019
201945014 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945013 9100.22-00 Other 11/08/2019
201945012 168.36-00 Additional First Year Depreciation 11/08/2019
201945011 1382.00-00 Taxable Income of Cooperatives 11/08/2019
201945011 1388.00-00 Definitions; Special Rules 11/08/2019
201945010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/08/2019
201945010 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945009 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945007 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945000 6110.00-00 Index for Public Inspection of Written Determination 11/08/2019
201944017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/01/2019
201944017 501.03-05 Corporations 11/01/2019
201944017 501.03-30 Organizational and Operational Tests 11/01/2019
201944016 501.35-00 "Exclusively" Test 11/01/2019
201944016 501.36-01 Section 501(c)(3) Organizations 11/01/2019