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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編號 UILC 主題 發布日期
202321015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/26/2023
202321015 501.04-07 Homeowners Association 05/26/2023
202321014 501.07-00 Social Clubs 05/26/2023
202321013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/26/2023
202321004 9100.00-00 Extension of Time for Making Certain Elections 05/26/2023
202321003 9100.00-00 Extension of Time for Making Certain Elections 05/26/2023
202321002 1362.00-00 Election by Small Business Corporation 05/26/2023
202321002 1362.04-00 Inadvertent Terminations 05/26/2023
202321001 9100.09-00 Section 442; Accounting Periods 05/26/2023
202321000 6110.00-00 Index for Public Inspection of Written Determination 05/26/2023
202320005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/19/2023
202320005 9100.00-00 Extension of Time for Making Certain Elections 05/19/2023
202320005 9100.22-00 Other 05/19/2023
202320004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/19/2023
202320004 9100.00-00 Extension of Time for Making Certain Elections 05/19/2023
202320004 9100.22-00 Other 05/19/2023

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