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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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Номер UILC Тема Дата публикации
202630005 7701.00-00 Definitions 07/24/2026
202630005 9100.00-00 Extension of Time for Making Certain Elections 07/24/2026
202630005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/24/2026
202630004 2642.07-00 Relief Under IRC 2642(g)(1) 07/24/2026
202630003 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/24/2026
202630002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/24/2026
202630001 9100.04-00 Section 168; MACRS 07/24/2026
202630000 6110.00-00 Index for Public Inspection of Written Determination 07/24/2026
202629027 4945.04-04 Grants to Individuals 07/17/2026
202629026 4945.04-04 Grants to Individuals 07/17/2026
202629025 6033.01-00 Exempt v. Non Exempt From Filing 07/17/2026
202629024 6033.01-00 Exempt v. Non Exempt From Filing 07/17/2026
202629023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/17/2026
202629023 501.04-07 Homeowners Association 07/17/2026
202629022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/17/2026
202629021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/17/2026
202629021 501.06-01 Performance of Particular Services for Members 07/17/2026
202629020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/17/2026
202629020 501.03-05 Corporations 07/17/2026
202629020 501.33-00 Private v. Public Interest Served 07/17/2026
202629019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/17/2026
202629019 501.04-01 Local Associations of Employees 07/17/2026
202629018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/17/2026
202629018 501.04-01 Local Associations of Employees 07/17/2026
202629018 501.04-06 Community 07/17/2026