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
201730001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730000 6110.00-00 Index for Public Inspection of Written Determination 07/28/2017
201729026 4945.04-04 Grants to Individuals 07/21/2017
201729025 509.02-01 Publicly Supported Organizations 07/21/2017
201729024 4945.04-04 Grants to Individuals 07/21/2017
201729023 501.03-30 Organizational and Operational Tests 07/21/2017
201729023 501.32-00 Income Inures v. does Not Inure to Private Individual 07/21/2017
201729023 501.33-00 Private v. Public Interest Served 07/21/2017
201729022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/21/2017
201729022 501.35-00 "Exclusively" Test 07/21/2017
201729021 501.05-01 Agriculture and Horticulture Organizations 07/21/2017
201729020 704.00-00 Partner's Distributive Share 07/21/2017
201729019 9100.00-00 Extension of Time for Making Certain Elections 07/21/2017
201729018 2632.00-00 Special Rules for Allocation of GST Exemption 07/21/2017
201729018 2642.00-00 Inclusion Ratio 07/21/2017
201729018 9100.00-00 Extension of Time for Making Certain Elections 07/21/2017
201729017 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/21/2017
201729017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/21/2017
201729016 1362.00-00 Election by Small Business Corporation 07/21/2017
201729016 1362.01-00 Eligible v. Ineligible 07/21/2017
201729016 1362.01-02 Election After Termination 07/21/2017
201729016 1362.02-00 Termination of Election 07/21/2017
201729016 1362.02-02 Ceases to be Small Business Corporation 07/21/2017
201729016 1362.04-00 Inadvertent Terminations 07/21/2017
201729015 754.02-00 Timeliness of Election 07/21/2017

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