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
202242012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242012 501.03-30 Organizational and Operational Tests 10/21/2022
202242011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242010 501.35-00 "Exclusively" Test 10/21/2022
202242010 501.36-00 Business Activities 10/21/2022
202242009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242009 501.03-30 Organizational and Operational Tests 10/21/2022
202242009 501.33-00 Private v. Public Interest Served 10/21/2022
202242008 4945.04-04 Grants to Individuals 10/21/2022
202242007 9100.00-00 Extension of Time for Making Certain Elections 10/21/2022
202242007 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/21/2022
202242006 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/21/2022
202242005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/21/2022
202242005 9100.22-00 Other 10/21/2022
202242004 9100.00-00 Extension of Time for Making Certain Elections 10/21/2022
202242004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/21/2022
202242003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/21/2022
202242003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/21/2022
202242002 2056.07-00 Qualified Terminable Interest Property 10/21/2022
202242002 2632.03-00 Allocation of Unused GST Exemption 10/21/2022
202242002 9100.00-00 Extension of Time for Making Certain Elections 10/21/2022
202242001 1362.00-00 Election by Small Business Corporation 10/21/2022
202242001 1362.01-00 Eligible v. Ineligible 10/21/2022

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