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
202040000 6110.00-00 Index for Public Inspection of Written Determination 10/02/2020
202039021 4942.03-07 Set-Asides 09/25/2020
202039020 509.02-01 Publicly Supported Organizations 09/25/2020
202039019 501.32-00 Income Inures v. does Not Inure to Private Individual 09/25/2020
202039019 501.32-01 Distribution of Assets to Private Individuals 09/25/2020
202039019 501.33-00 Private v. Public Interest Served 09/25/2020
202039018 512.01-01 Rents and Royalties 09/25/2020
202039017 7701.00-00 Definitions 09/25/2020
202039017 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039016 7701.00-00 Definitions 09/25/2020
202039016 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039015 7701.00-00 Definitions 09/25/2020
202039015 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039014 7701.00-00 Definitions 09/25/2020
202039014 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039013 7701.00-00 Definitions 09/25/2020
202039013 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039012 7701.00-00 Definitions 09/25/2020
202039012 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020

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