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
201834002 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834001 7701.00-00 Definitions 08/24/2018
201834001 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/24/2018
201834000 6110.00-00 Index for Public Inspection of Written Determination 08/24/2018
201833032 501.33-00 Private v. Public Interest Served 08/17/2018
201833032 501.35-00 "Exclusively" Test 08/17/2018
201833032 501.36-00 Business Activities 08/17/2018
201833031 4945.04-04 Grants to Individuals 08/17/2018
201833030 4945.04-04 Grants to Individuals 08/17/2018
201833029 4945.04-04 Grants to Individuals 08/17/2018
201833028 4945.04-04 Grants to Individuals 08/17/2018
201833027 4942.03-07 Set-Asides 08/17/2018
201833026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833018 501.03-30 Organizational and Operational Tests 08/17/2018
201833017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833016 1362.00-00 Election by Small Business Corporation 08/17/2018