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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숫자 UILC 주제 출시일
202035005 9100.00-00 Extension of Time for Making Certain Elections 08/28/2020
202035004 115.00-00 Income of States, Municipalities, etc. 08/28/2020
202035003 860B.00-00 Taxation of Holders of Regular Interests 08/28/2020
202035002 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/28/2020
202035002 4942.00-00 Taxes on Failure to Distribute Income 08/28/2020
202035002 4945.00-00 Excise Taxes on Taxable Expenditures 08/28/2020
202035001 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 08/28/2020
202035001 104.02-00 Workmen's Compensation 08/28/2020
202035000 6110.00-00 Index for Public Inspection of Written Determination 08/28/2020
202034012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/21/2020
202034012 501.07-00 Social Clubs 08/21/2020
202034011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2020
202034011 501.03-30 Organizational and Operational Tests 08/21/2020
202034011 501.03-31 Limitation of Beneficiaries 08/21/2020
202034010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/21/2020
202034010 501.05-01 Agriculture and Horticulture Organizations 08/21/2020
202034009 4945.04-04 Grants to Individuals 08/21/2020
202034008 509.02-01 Publicly Supported Organizations 08/21/2020
202034007 509.02-01 Publicly Supported Organizations 08/21/2020
202034006 4945.04-04 Grants to Individuals 08/21/2020
202034005 468A.04-02 Revised Schedules 08/21/2020
202034004 168.24-00 Public Utility Property 08/21/2020
202034003 1275.08-00 Integration 08/21/2020
202034003 9100.00-00 Extension of Time for Making Certain Elections 08/21/2020
202034002 408.03-00 Rollover Contributions 08/21/2020

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