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
202105000 6110.00-00 Index for Public Inspection of Written Determination 02/05/2021
202104009 9100.00-00 Extension of Time for Making Certain Elections 01/29/2021
202104009 992.02-00 Election 01/29/2021
202104008 856.00-00 Definition of Real Estate Investment Trust 01/29/2021
202104008 9100.00-00 Extension of Time for Making Certain Elections 01/29/2021
202104007 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/29/2021
202104006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/29/2021
202104005 468A.04-02 Revised Schedules 01/29/2021
202104004 468A.04-02 Revised Schedules 01/29/2021
202104003 468A.04-02 Revised Schedules 01/29/2021
202104002 856.00-00 Definition of Real Estate Investment Trust 01/29/2021
202104002 9100.00-00 Extension of Time for Making Certain Elections 01/29/2021
202104001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/29/2021
202104000 6110.00-00 Index for Public Inspection of Written Determination 01/29/2021
202103021 4942.03-07 Set-Asides 01/22/2021
202103020 4945.04-04 Grants to Individuals 01/22/2021
202103019 4945.04-04 Grants to Individuals 01/22/2021
202103018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/22/2021
202103018 501.03-30 Organizational and Operational Tests 01/22/2021
202103017 501.32-00 Income Inures v. does Not Inure to Private Individual 01/22/2021
202103017 501.32-01 Distribution of Assets to Private Individuals 01/22/2021
202103016 501.06-01 Performance of Particular Services for Members 01/22/2021
202103016 501.06-02 Conduct of Business for Profit 01/22/2021
202103015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/22/2021
202103015 501.06-01 Performance of Particular Services for Members 01/22/2021