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
201831001 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/03/2018
201831001 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 08/03/2018
201831000 6110.00-00 Index for Public Inspection of Written Determination 08/03/2018
201830026 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/27/2018
201830025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2018
201830025 4945.04-04 Grants to Individuals 07/27/2018
201830024 4945.04-04 Grants to Individuals 07/27/2018
201830023 501.33-00 Private v. Public Interest Served 07/27/2018
201830023 501.36-00 Business Activities 07/27/2018
201830023 501.36-01 Section 501(c)(3) Organizations 07/27/2018
201830022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830014 503.03-00 Future Status of Organizations Denied Exemption 07/27/2018
201830013 6331.30-00 Finding of Jeopardy 07/27/2018
201830012 1.02-00 Joint Returns and Surviving Spouses 07/27/2018
201830011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/27/2018
201830010 754.02-00 Timeliness of Election 07/27/2018
201830010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2018
201830009 9100.11-00 Section 472; LIFO Election 07/27/2018

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