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
202126026 4945.04-04 Grants to Individuals 07/02/2021
202126025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/02/2021
202126024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/02/2021
202126024 501.03-24 Scientific Organizations 07/02/2021
202126024 9999.98-00 Not Able to Identify Under Present List 07/02/2021
202126023 501.06-01 Performance of Particular Services for Members 07/02/2021
202126022 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 07/02/2021
202126022 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 07/02/2021
202126022 6655.00-00 Failure By a Corporation to Pay Estimated Tax 07/02/2021
202126022 7507.00-00 Exemption of Insolvent Banks From Tax 07/02/2021
202126021 9100.22-00 Other 07/02/2021
202126021 992.02-00 Election 07/02/2021
202126020 1361.00-00 Definitions 07/02/2021
202126020 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126019 1361.00-00 Definitions 07/02/2021
202126019 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126018 1361.00-00 Definitions 07/02/2021
202126018 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126017 1361.00-00 Definitions 07/02/2021
202126017 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126016 1361.00-00 Definitions 07/02/2021
202126016 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126015 1361.00-00 Definitions 07/02/2021
202126015 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126014 1361.00-00 Definitions 07/02/2021