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
201807004 1362.01-00 Eligible v. Ineligible 02/16/2018
201807004 1362.01-03 Late Elections 02/16/2018
201807004 9100.00-00 Extension of Time for Making Certain Elections 02/16/2018
201807004 9100.22-00 Other 02/16/2018
201807003 1362.00-00 Election by Small Business Corporation 02/16/2018
201807003 1362.01-00 Eligible v. Ineligible 02/16/2018
201807003 1362.01-03 Late Elections 02/16/2018
201807003 9100.00-00 Extension of Time for Making Certain Elections 02/16/2018
201807003 9100.22-00 Other 02/16/2018
201807002 1362.00-00 Election by Small Business Corporation 02/16/2018
201807002 1362.01-00 Eligible v. Ineligible 02/16/2018
201807002 1362.01-03 Late Elections 02/16/2018
201807002 9100.00-00 Extension of Time for Making Certain Elections 02/16/2018
201807002 9100.22-00 Other 02/16/2018
201807001 672.05-00 Subpart E not to Result in Foreign Ownership 02/16/2018
201807001 672.05-01 Exceptions to General Rule 02/16/2018
201807000 6110.00-00 Index for Public Inspection of Written Determination 02/16/2018
201806012 501.07-00 Social Clubs 02/09/2018
201806011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/09/2018
201806011 501.07-05 Business with Nonmembers 02/09/2018
201806010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/09/2018
201806009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/09/2018
201806008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/09/2018
201806007 149.01-00 Registration Required Bond 02/09/2018
201806006 2642.00-00 Inclusion Ratio 02/09/2018

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