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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 202414012 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/05/2024
Номер 202414011 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/05/2024
Номер 202414010 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/05/2024
Номер 202414009 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 04/05/2024
Номер 202414009 UILC 501.04-06 Тема Community Дата публикации 04/05/2024
Номер 202414009 UILC 501.04-07 Тема Homeowners Association Дата публикации 04/05/2024
Номер 202414008 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/05/2024
Номер 202414008 UILC 501.03-04 Тема Unincorporated Associations Дата публикации 04/05/2024
Номер 202414007 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/05/2024
Номер 202414007 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 04/05/2024
Номер 202414007 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 04/05/2024
Номер 202414007 UILC 503.00-00 Тема Requirements for Exemption (Exempt v. Not Exempt) Дата публикации 04/05/2024
Номер 202414006 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/05/2024
Номер 202414005 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/05/2024
Номер 202414005 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/05/2024
Номер 202414005 UILC 501.03-04 Тема Unincorporated Associations Дата публикации 04/05/2024
Номер 202414004 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 04/05/2024
Номер 202414004 UILC 856.07-00 Тема Treatment of Wholly Owned Subsidiaries Дата публикации 04/05/2024
Номер 202414004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/05/2024
Номер 202414003 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/05/2024
Номер 202414003 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/05/2024
Номер 202414002 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 04/05/2024
Номер 202414002 UILC 9100.22-00 Тема Other Дата публикации 04/05/2024
Номер 202414001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/05/2024
Номер 202414000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/05/2024