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
202340002 1361.03-01 Grantor Trusts 10/06/2023
202340002 1361.03-02 Qualified Subchapter S Trusts 10/06/2023
202340002 1362.00-00 Election by Small Business Corporation 10/06/2023
202340002 1362.02-00 Termination of Election 10/06/2023
202340002 1362.02-02 Ceases to be Small Business Corporation 10/06/2023
202340002 1362.04-00 Inadvertent Terminations 10/06/2023
202340001 6416.01-00 Credits or Refunds of Retailers and Manufacturers Taxes 10/06/2023
202340001 6427.01-00 Nontaxable Uses 10/06/2023
202340000 6110.00-00 Index for Public Inspection of Written Determination 10/06/2023
202339046 4945.04-04 Grants to Individuals 09/29/2023
202339045 501.36-00 Business Activities 09/29/2023
202339045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339039 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/29/2023
202339038 501.05-01 Agriculture and Horticulture Organizations 09/29/2023
202339037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023