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
編號 202321017 UILC 4942.03-07 主題 Set-Asides 發布日期 05/26/2023
編號 202321016 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 05/26/2023
編號 202321016 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321016 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 05/26/2023
編號 202321016 UILC 501.35-00 主題 "Exclusively" Test 發布日期 05/26/2023
編號 202321015 UILC 501.04-00 主題 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 發布日期 05/26/2023
編號 202321015 UILC 501.04-07 主題 Homeowners Association 發布日期 05/26/2023
編號 202321014 UILC 501.07-00 主題 Social Clubs 發布日期 05/26/2023
編號 202321013 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321012 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321011 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321010 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321009 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321008 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321007 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321006 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321005 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/26/2023
編號 202321004 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 05/26/2023
編號 202321004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/26/2023
編號 202321003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/26/2023
編號 202321002 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 05/26/2023
編號 202321002 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 05/26/2023
編號 202321001 UILC 9100.09-00 主題 Section 442; Accounting Periods 發布日期 05/26/2023
編號 202321000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 05/26/2023
編號 202320005 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 05/19/2023