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
202319024 501.07-00 Social Clubs 05/12/2023
202319023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/12/2023
202319022 501.07-01 Profit v. Not for Profit 05/12/2023
202319021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319021 501.10-00 Domestic Fraternal Societies, Orders, and Associations 05/12/2023
202319020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319019 501.07-00 Social Clubs 05/12/2023
202319018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/12/2023
202319016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319015 3131.00-00 Employment Tax Credit for Paid Sick Leave related to COVID-19 05/12/2023
202319015 3134.00-00 Employee Retention Credit for Employers due to COVID-19 05/12/2023
202319015 3504.00-00 Acts to be Performed by Agents 05/12/2023
202319015 3511.00-00 Certified Professional Employer Organizations 05/12/2023
202319015 6402.00-00 Authority to Make Credits or Refunds 05/12/2023
202319015 6402.01-00 Credit of Overpayment Against Any Tax Liability 05/12/2023
202319015 7705.00-00 Definitions 05/12/2023
202319015 7803.03-00 Taxpayer Bill of Rights 05/12/2023
202319015 9999.00-00 Miscellaneous Issues 05/12/2023
202319014 1502.21-00 Consolidated Net Operating Loss Deduction 05/12/2023
202319014 9100.22-00 Other 05/12/2023
202319013 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/12/2023
202319012 1362.00-00 Election by Small Business Corporation 05/12/2023
202319012 1362.04-00 Inadvertent Terminations 05/12/2023
202319011 9100.09-00 Section 442; Accounting Periods 05/12/2023

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