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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编号 UILC 主题 发布日期
202238001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/23/2022
202238001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/23/2022
202238000 6110.00-00 Index for Public Inspection of Written Determination 09/23/2022
202237020 4945.04-04 Grants to Individuals 09/16/2022
202237019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/16/2022
202237019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2022
202237019 501.03-05 Corporations 09/16/2022
202237019 501.03-30 Organizational and Operational Tests 09/16/2022
202237018 501.07-00 Social Clubs 09/16/2022
202237017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2022
202237016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2022
202237015 501.07-00 Social Clubs 09/16/2022
202237014 501.07-00 Social Clubs 09/16/2022
202237013 501.07-00 Social Clubs 09/16/2022
202237012 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/16/2022
202237012 501.06-01 Performance of Particular Services for Members 09/16/2022
202237011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/16/2022
202237011 501.03-05 Corporations 09/16/2022
202237011 501.04-06 Community 09/16/2022
202237011 501.35-00 "Exclusively" Test 09/16/2022
202237011 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 09/16/2022
202237010 61.00-00 Gross Income v. Not Gross Income 09/16/2022
202237009 9100.02-03 R and D Expenditures 09/16/2022
202237008 9100.10-01 Accounting Methods 09/16/2022
202237007 9100.10-01 Accounting Methods 09/16/2022

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