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
202334003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023
202334002 115.00-00 Income of States, Municipalities, etc. 08/25/2023
202334002 115.03-00 Essential Governmental Function 08/25/2023
202334002 115.06-00 Income Accruing to the State 08/25/2023
202334001 7701.00-00 Definitions 08/25/2023
202334001 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023
202334000 6110.00-00 Index for Public Inspection of Written Determination 08/25/2023
202333008 4942.03-07 Set-Asides 08/18/2023
202333007 4945.04-04 Grants to Individuals 08/18/2023
202333006 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/18/2023
202333005 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/18/2023
202333004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/18/2023
202333003 501.33-00 Private v. Public Interest Served 08/18/2023
202333002 9100.20-00 Section 1502; Election to File Consolidated Return 08/18/2023
202333001 3111.03-01 Employee Retention Credit (COVID-19) (Formerly, Payroll Retention Credits) 08/18/2023
202333001 3112.00-00 Instrumentalities of U.S. (Exemption) 08/18/2023
202333000 6110.00-00 Index for Public Inspection of Written Determination 08/18/2023
202332024 4945.04-04 Grants to Individuals 08/11/2023
202332023 4945.04-04 Grants to Individuals 08/11/2023
202332022 4945.04-04 Grants to Individuals 08/11/2023
202332021 4945.04-04 Grants to Individuals 08/11/2023
202332020 4945.04-04 Grants to Individuals 08/11/2023
202332019 4945.04-04 Grants to Individuals 08/11/2023
202332018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/11/2023