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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
202103001 1362.00-00 Election by Small Business Corporation 01/22/2021
202103001 1362.04-00 Inadvertent Terminations 01/22/2021
202103000 6110.00-00 Index for Public Inspection of Written Determination 01/22/2021
202102014 4942.03-07 Set-Asides 01/15/2021
202102013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/15/2021
202102013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2021
202102013 501.03-30 Organizational and Operational Tests 01/15/2021
202102012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/15/2021
202102012 501.03-05 Corporations 01/15/2021
202102012 501.03-30 Organizational and Operational Tests 01/15/2021
202102012 501.35-00 "Exclusively" Test 01/15/2021
202102011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/15/2021
202102011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2021
202102011 501.03-30 Organizational and Operational Tests 01/15/2021
202102010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/15/2021
202102010 501.03-30 Organizational and Operational Tests 01/15/2021
202102010 501.33-00 Private v. Public Interest Served 01/15/2021
202102009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/15/2021
202102009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2021
202102009 501.03-30 Organizational and Operational Tests 01/15/2021
202102009 501.33-00 Private v. Public Interest Served 01/15/2021
202102008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/15/2021
202102008 831.02-00 Alternative Tax Small Companies 01/15/2021
202102008 9100.00-00 Extension of Time for Making Certain Elections 01/15/2021
202102008 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 01/15/2021

Official Adobe Website