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 202514014 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/03/2025
Номер 202514013 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/03/2025
Номер 202514012 UILC 4942.03-07 Тема Set-Asides Дата публикации 04/03/2025
Номер 202514011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514011 UILC 501.03-05 Тема Corporations Дата публикации 04/03/2025
Номер 202514011 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 04/03/2025
Номер 202514010 UILC 501.07-00 Тема Social Clubs Дата публикации 04/03/2025
Номер 202514009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514009 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/03/2025
Номер 202514008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514008 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 04/03/2025
Номер 202514007 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514007 UILC 501.03-05 Тема Corporations Дата публикации 04/03/2025
Номер 202514007 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 04/03/2025
Номер 202514006 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514005 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514005 UILC 501.32-00 Income Inures v. does Not Inure to Private Individual Тема Дата публикации 04/03/2025
Номер 202514005 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 04/03/2025
Номер 202514004 UILC 6211.00-00 Тема Definition of a Deficiency Дата публикации 04/04/2025
Номер 202514004 UILC 6662.00-00 Тема Accuracy-related penalty Дата публикации 04/04/2025
Номер 202514004 UILC 6676.00-00 Тема Erroneous claim for refund or credit Дата публикации 04/04/2025
Номер 202514003 UILC 6662.00-00 Тема Accuracy-related penalty Дата публикации 04/04/2025
Номер 202514003 UILC 6664.01-00 Тема Definition of Underpayment Дата публикации 04/04/2025
Номер 202514003 UILC 6676.00-00 Тема Erroneous claim for refund or credit Дата публикации 04/04/2025
Номер 202514002 UILC 6331.18-00 Тема Levy Procedure Дата публикации 04/04/2025