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
202111001 1295.02-00 Time For Making Election 03/19/2021
202111001 1295.02-02 Retroactive Elections 03/19/2021
202111000 6110.00-00 Index for Public Inspection of Written Determination 03/19/2021
202110048 4945.04-04 Grants to Individuals 03/12/2021
202110047 501.07-00 Social Clubs 03/12/2021
202110046 501.07-00 Social Clubs 03/12/2021
202110045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/12/2021
202110044 501.03-05 Corporations 03/12/2021
202110044 501.33-00 Private v. Public Interest Served 03/12/2021
202110043 501.07-00 Social Clubs 03/12/2021
202110042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110041 501.07-00 Social Clubs 03/12/2021
202110040 501.07-00 Social Clubs 03/12/2021
202110039 501.07-00 Social Clubs 03/12/2021
202110038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110037 501.07-00 Social Clubs 03/12/2021
202110036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110035 501.07-00 Social Clubs 03/12/2021
202110034 501.32-00 Income Inures v. does Not Inure to Private Individual 03/12/2021
202110034 501.33-00 Private v. Public Interest Served 03/12/2021
202110033 501.07-00 Social Clubs 03/12/2021
202110032 501.07-00 Social Clubs 03/12/2021
202110031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021