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
202405014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405010 501.06-01 Performance of Particular Services for Members 02/02/2024
202405009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/02/2024
202405009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405009 501.03-30 Organizational and Operational Tests 02/02/2024
202405008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/02/2024
202405008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405008 501.03-04 Unincorporated Associations 02/02/2024
202405007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024
202405007 501.03-30 Organizational and Operational Tests 02/02/2024
202405006 501.03-30 Organizational and Operational Tests 02/02/2024
202405006 501.33-00 Private v. Public Interest Served 02/02/2024
202405006 501.35-00 "Exclusively" Test 02/02/2024
202405005 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/02/2024
202405005 6103.05-12 Disclosure of Return Information 02/02/2024
202405005 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 02/02/2024
202405005 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 02/02/2024
202405004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/02/2024
202405004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/02/2024
202405003 1361.00-00 Definitions 02/02/2024
202405003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 02/02/2024
202405003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/02/2024

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