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
202430003 1361.03-02 Qualified Subchapter S Trusts 07/26/2024
202430003 1362.02-00 Termination of Election 07/26/2024
202430003 1362.02-02 Ceases to be Small Business Corporation 07/26/2024
202430003 1362.04-00 Inadvertent Terminations 07/26/2024
202430002 1361.00-00 Definitions 07/26/2024
202430002 1361.01-03 Non-Resident Alien as Shareholder 07/26/2024
202430002 1362.00-00 Election by Small Business Corporation 07/26/2024
202430002 1362.04-00 Inadvertent Terminations 07/26/2024
202430001 7701.00-00 Definitions 07/26/2024
202430001 9100.00-00 Extension of Time for Making Certain Elections 07/26/2024
202430001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2024
202430000 6110.00-00 Index for Public Inspection of Written Determination 07/26/2024
202429024 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue ADMINISTRATION: Authority of officers of Internal Revenue 07/19/2024
202429023 4945.04-04 Grants to Individuals 07/19/2024
202429022 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2024
202429021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/19/2024
202429021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429021 501.33-00 Private v. Public Interest Served 07/19/2024
202429020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429019 501.33-00 Private v. Public Interest Served 07/19/2024
202429018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429017 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 07/19/2024
202429017 501.35-00 "Exclusively" Test 07/19/2024
202429016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2024