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
201933016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933016 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.33-00 Private v. Public Interest Served 08/16/2019
201933015 501.35-00 "Exclusively" Test 08/16/2019
201933015 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.03-31 Limitation of Beneficiaries 08/16/2019
201933015 508.04-00 Governing Instruments 08/16/2019
201933014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933014 501.06-01 Performance of Particular Services for Members 08/16/2019
201933013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/16/2019
201933012 6501.08-03 Conditional Waiver 08/16/2019
201933011 6325.03-00 Certificate of Discharge 08/16/2019
201933010 6323.02-00 Validity as Against Mortgages (See 6321.03-20) 08/16/2019
201933009 1502.75-00 Filing Requirements 08/16/2019
201933009 1502.75-10 When Group Remains in Existence 08/16/2019
201933009 1502.76-00 Taxable Year of Members of Group 08/16/2019
201933008 468A.00-00 Special Rules for Decommissioning Cost 08/16/2019
201933007 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/16/2019
201933007 2055.12-07 Guaranteed Annuity Lead Interest 08/16/2019
201933006 401.11-00 Commencement of Benefits Under Qualified Trusts 08/16/2019
201933005 213.05-00 Medical Care 08/16/2019
201933004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 08/16/2019
201933004 1362.01-01 Shareholder Consent 08/16/2019
201933004 1362.04-00 Inadvertent Terminations 08/16/2019

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