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 202432000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/09/2024
Номер 202431018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/02/2024
Номер 202431017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/02/2024
Номер 202431016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/02/2024
Номер 202431015 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/02/2024
Номер 202431015 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 08/02/2024
Номер 202431015 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 08/02/2024
Номер 202431014 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/02/2024
Номер 202431014 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 08/02/2024
Номер 202431013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/02/2024
Номер 202431013 UILC 501.03-05 Тема Corporations Дата публикации 08/02/2024
Номер 202431012 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 08/02/2024
Номер 202431012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/02/2024
Номер 202431012 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/02/2024
Номер 202431011 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 08/02/2024
Номер 202431011 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 08/02/2024
Номер 202431011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 08/02/2024
Номер 202431010 UILC 7701.00-00 Тема Definitions Дата публикации 08/02/2024
Номер 202431010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/02/2024
Номер 202431010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/02/2024
Номер 202431009 UILC 7701.00-00 Тема Definitions Дата публикации 08/02/2024
Номер 202431009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/02/2024
Номер 202431009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/02/2024
Номер 202431008 UILC 7701.00-00 Тема Definitions Дата публикации 08/02/2024
Номер 202431008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/02/2024