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
202130004 1362.01-03 Late Elections 07/30/2021
202130004 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130003 7701.00-00 Definitions 07/30/2021
202130003 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130002 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130001 884.00-00 Branch Tax 07/30/2021
202130001 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 07/30/2021
202130001 884.08-10 Complete Termination of a U. S. Business 07/30/2021
202130001 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130000 6110.00-00 Index for Public Inspection of Written Determination 07/30/2021
202129017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2021
202129017 501.03-21 Research Organizations 07/23/2021
202129017 501.36-01 Section 501(c)(3) Organizations 07/23/2021
202129016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/23/2021
202129016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2021
202129016 501.35-00 "Exclusively" Test 07/23/2021
202129015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/23/2021
202129015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2021
202129015 501.03-30 Organizational and Operational Tests 07/23/2021
202129014 162.21-01 Fines, Penalties and Other Amounts 07/23/2021
202129013 6335.06-00 Default of Purchaser 07/23/2021
202129012 6225B.01-00 Determination of Imputed Underpayments - BBA 07/23/2021

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