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
202014017 501.03-30 Organizational and Operational Tests 04/03/2020
202014017 501.35-00 "Exclusively" Test 04/03/2020
202014017 501.36-01 Section 501(c)(3) Organizations 04/03/2020
202014016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2020
202014016 501.03-31 Limitation of Beneficiaries 04/03/2020
202014015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2020
202014015 501.03-03 Trusts 04/03/2020
202014015 501.03-31 Limitation of Beneficiaries 04/03/2020
202014014 472.01-00 Election 04/03/2020
202014014 9100.11-00 Section 472; LIFO Election 04/03/2020
202014013 468A.04-02 Revised Schedules 04/03/2020
202014012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/03/2020
202014012 9100.00-00 Extension of Time for Making Certain Elections 04/03/2020
202014011 1382.00-00 Taxable Income of Cooperatives 04/03/2020
202014011 1388.00-00 Definitions; Special Rules 04/03/2020
202014010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014010 2601.00-00 Tax On Generation Skipping Transfers 04/03/2020
202014010 2703.00-00 Certain Rights and Restrictions Disregarded 04/03/2020
202014009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014009 2601.00-00 Tax On Generation Skipping Transfers 04/03/2020
202014009 2703.00-00 Certain Rights and Restrictions Disregarded 04/03/2020
202014008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014008 2601.00-00 Tax On Generation Skipping Transfers 04/03/2020
202014008 2703.00-00 Certain Rights and Restrictions Disregarded 04/03/2020
202014007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020

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