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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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Mostrando 1 - 25 of 78191
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202636022 | 4945.04-04 | Grants to Individuals | 09/04/2026 |
| 202636021 | 4945.04-04 | Grants to Individuals | 09/04/2026 |
| 202636020 | 4945.04-04 | Grants to Individuals | 09/04/2026 |
| 202636019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/04/2026 |
| 202636019 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 09/04/2026 |
| 202636019 | 501.03-30 | Organizational and Operational Tests | 09/04/2026 |
| 202636019 | 501.35-00 | "Exclusively" Test | 09/04/2026 |
| 202636019 | 501.38-01 | "Action" Organizations | 09/04/2026 |
| 202636018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/04/2026 |
| 202636018 | 501.04-01 | Local Associations of Employees | 09/04/2026 |
| 202636017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/04/2026 |
| 202636017 | 501.03-30 | Organizational and Operational Tests | 09/04/2026 |
| 202636016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/04/2026 |
| 202636016 | 501.33-00 | Private v. Public Interest Served | 09/04/2026 |
| 202636015 | 1295.02-00 | Time For Making Election | 09/04/2026 |
| 202636015 | 1295.02-02 | Retroactive Elections | 09/04/2026 |
| 202636014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 09/04/2026 |
| 202636014 | 1502.75-00 | Filing Requirements | 09/04/2026 |
| 202636014 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 09/04/2026 |
| 202636013 | 1362.00-00 | Election by Small Business Corporation | 09/04/2026 |
| 202636013 | 1362.01-03 | Late Elections | 09/04/2026 |
| 202636012 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636012 | 9100.10-00 | Section 446 | 09/04/2026 |
| 202636011 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 09/04/2026 |
| 202636010 | 856.00-00 | Definition of Real Estate Investment Trust | 09/04/2026 |
