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
201710033 501.03-30 Organizational and Operational Tests 03/10/2017
201710033 501.36-01 Section 501(c)(3) Organizations 03/10/2017
201710033 501.36-03 Publishing Activities, Radio, Television, etc. 03/10/2017
201710032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710030 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/10/2017
201710029 1311.01-00 Inconsistent Position v. No Inconsistent Position 03/10/2017
201710028 6224.01-01 Settlement Agreement 03/10/2017
201710028 6229.02-00 Extension by Agreement 03/10/2017
201710027 3121.00-00 Definitions 03/10/2017
201710026 61.32-01 Income Directly Derived From Land 03/10/2017
201710025 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 03/10/2017
201710024 6325.03-00 Certificate of Discharge 03/10/2017
201710023 3402.20-00 Withholding on Payments of Indian Casino Profits 03/10/2017
201710022 1362.00-00 Election by Small Business Corporation 03/10/2017
201710022 1362.01-00 Eligible v. Ineligible 03/10/2017
201710022 1362.01-02 Election After Termination 03/10/2017
201710022 1362.02-00 Termination of Election 03/10/2017
201710022 1362.02-02 Ceases to be Small Business Corporation 03/10/2017
201710022 1362.04-00 Inadvertent Terminations 03/10/2017
201710021 1362.00-00 Election by Small Business Corporation 03/10/2017
201710021 1362.01-00 Eligible v. Ineligible 03/10/2017
201710021 1362.02-00 Termination of Election 03/10/2017
201710021 1362.02-02 Ceases to be Small Business Corporation 03/10/2017
201710020 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/10/2017