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
202414008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/05/2024
202414008 501.03-04 Unincorporated Associations 04/05/2024
202414007 501.03-30 Organizational and Operational Tests 04/05/2024
202414007 501.32-01 Distribution of Assets to Private Individuals 04/05/2024
202414007 501.33-00 Private v. Public Interest Served 04/05/2024
202414007 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 04/05/2024
202414006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2024
202414005 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/05/2024
202414005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2024
202414005 501.03-04 Unincorporated Associations 04/05/2024
202414004 856.00-00 Definition of Real Estate Investment Trust 04/05/2024
202414004 856.07-00 Treatment of Wholly Owned Subsidiaries 04/05/2024
202414004 9100.00-00 Extension of Time for Making Certain Elections 04/05/2024
202414003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/05/2024
202414003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/05/2024
202414002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/05/2024
202414002 9100.22-00 Other 04/05/2024
202414001 1362.04-00 Inadvertent Terminations 04/05/2024
202414000 6110.00-00 Index for Public Inspection of Written Determination 04/05/2024
202413015 4945.04-04 Grants to Individuals 03/29/2024
202413014 4945.04-04 Grants to Individuals 03/29/2024
202413013 501.01-00 Instrumentalities of U.S. 03/29/2024
202413013 501.03-05 Corporations 03/29/2024
202413012 501.03-30 Organizational and Operational Tests 03/29/2024
202413011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/29/2024

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