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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Номер UILC Тема Дата публикации
202127044 4945.04-04 Grants to Individuals 07/09/2021
202127043 4945.04-04 Grants to Individuals 07/09/2021
202127042 4945.04-04 Grants to Individuals 07/09/2021
202127041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/09/2021
202127040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/09/2021
202127040 501.03-05 Corporations 07/09/2021
202127040 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 07/09/2021
202127039 130.00-00 Certain Personal Injury Liability Assignments 07/09/2021
202127039 130.01-00 Qualified Funding Asset 07/09/2021
202127039 130.02-00 Qualified Assignment 07/09/2021
202127038 83.02-04 Revocability of Election 07/09/2021
202127037 1361.00-00 Definitions 07/09/2021
202127037 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021
202127036 1361.00-00 Definitions 07/09/2021
202127036 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021
202127035 1361.00-00 Definitions 07/09/2021
202127035 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021
202127034 1361.00-00 Definitions 07/09/2021
202127034 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021
202127033 1361.00-00 Definitions 07/09/2021
202127033 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021
202127032 1361.00-00 Definitions 07/09/2021
202127032 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021
202127031 1361.00-00 Definitions 07/09/2021
202127031 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021