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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
202236005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2022
202236004 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 09/09/2022
202236004 501.09-04 Membership 09/09/2022
202236003 1362.00-00 Election by Small Business Corporation 09/09/2022
202236003 1362.01-03 Late Elections 09/09/2022
202236003 7701.00-00 Definitions 09/09/2022
202236003 7701.02-00 Partnerships v. Associations 09/09/2022
202236003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2022
202236002 42.00-00 Low-Income Housing Credit 09/09/2022
202236002 9100.00-00 Extension of Time for Making Certain Elections 09/09/2022
202236002 9100.01-00 Section 42; Low-Income Housing Credit 09/09/2022
202236001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2022
202236000 6110.00-00 Index for Public Inspection of Written Determination 09/09/2022
202235014 4945.04-04 Grants to Individuals 09/02/2022
202235013 509.02-01 Publicly Supported Organizations 09/02/2022
202235012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/02/2022
202235012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/02/2022
202235012 501.03-08 Educational Organizations 09/02/2022
202235012 501.03-03 Trusts 09/02/2022
202235012 501.36-00 Business Activities 09/02/2022
202235012 501.36-01 Section 501(c)(3) Organizations 09/02/2022
202235011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/02/2022
202235011 501.36-00 Business Activities 09/02/2022
202235010 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 09/02/2022
202235010 871.02-03 Fixed or Determinable Annual Or Periodical Income 09/02/2022

Official Adobe Website