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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202141026 501.33-00 Private v. Public Interest Served 10/15/2021
202141026 501.35-00 "Exclusively" Test 10/15/2021
202141025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2021
202141025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021
202141025 501.03-30 Organizational and Operational Tests 10/15/2021
202141024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2021
202141024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021
202141024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021
202141024 501.03-30 Organizational and Operational Tests 10/15/2021
202141024 501.35-00 "Exclusively" Test 10/15/2021
202141023 1378.00-00 Taxable Year of S Corporations 10/15/2021
202141023 444.00-00 Election of Taxable Year Other Than Required Year 10/15/2021
202141023 6402.00-00 Authority to Make Credits or Refunds 10/15/2021
202141022 170.14-00 Qualified Conservation Contribution 10/15/2021
202141021 6402.00-00 Authority to Make Credits or Refunds 10/15/2021
202141021 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/15/2021
202141021 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 10/15/2021
202141020 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141019 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141018 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141017 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141016 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141015 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141014 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141013 6201.01-06 Assessment of Criminal Restitution 10/15/2021