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
Номер 202406001 UILC 305.04-00 Тема Disproportionate Distributions Дата публикации 02/09/2024
Номер 202406000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 02/09/2024
Номер 202405018 UILC 4942.03-07 Тема Set-Asides Дата публикации 02/02/2024
Номер 202405017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 02/02/2024
Номер 202405016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 02/02/2024
Номер 202405015 UILC 501.05-01 Тема Agriculture and Horticulture Organizations Дата публикации 02/02/2024
Номер 202405014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/02/2024
Номер 202405013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/02/2024
Номер 202405012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/02/2024
Номер 202405011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/02/2024
Номер 202405010 UILC 501.06-01 Тема Performance of Particular Services for Members Дата публикации 02/02/2024
Номер 202405009 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 02/02/2024
Номер 202405009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/02/2024
Номер 202405009 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 02/02/2024
Номер 202405008 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 02/02/2024
Номер 202405008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/02/2024
Номер 202405008 UILC 501.03-04 Тема Unincorporated Associations Дата публикации 02/02/2024
Номер 202405007 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/02/2024
Номер 202405007 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 02/02/2024
Номер 202405006 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 02/02/2024
Номер 202405006 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 02/02/2024
Номер 202405006 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 02/02/2024
Номер 202405005 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 02/02/2024
Номер 202405005 UILC 6103.05-12 Тема Disclosure of Return Information Дата публикации 02/02/2024
Номер 202405005 UILC 6103.08-00 Тема Disclosure to Federal Employees for Tax Administration Purposes Дата публикации 02/02/2024