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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
202630022 4945.04-04 Grants to Individuals 07/24/2026
202630021 4945.04-04 Grants to Individuals 07/24/2026
202630020 6033.01-00 Exempt v. Non Exempt From Filing 07/24/2026
202630019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/24/2026
202630018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/24/2026
202630017 501.07-00 Social Clubs 07/24/2026
202630017 501.07-05 Business with Nonmembers 07/24/2026
202630016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/24/2026
202630015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/24/2026
202630015 501.33-00 Private v. Public Interest Served 07/24/2026
202630014 501.03-30 Organizational and Operational Tests 07/24/2026
202630013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/24/2026
202630013 501.33-00 Private v. Public Interest Served 07/24/2026
202630012 501.05-01 Agriculture and Horticulture Organizations 07/24/2026
202630011 9100.00-00 Extension of Time for Making Certain Elections 07/24/2026
202630010 2642.07-00 Relief Under IRC 2642(g)(1) 07/24/2026
202630009 9100.00-00 Extension of Time for Making Certain Elections 07/24/2026
202630008 108.00-00 Income From Discharge of Indebtedness 07/24/2026
202630008 108.01-00 Exclusion From Gross Income 07/24/2026
202630008 108.01-04 Qualified Real Property Business Indebtedness Exclusion 07/24/2026
202630008 108.02-01 Election to Reduce Basis of Depreciable Property First 07/24/2026
202630008 9100.00-00 Extension of Time for Making Certain Elections 07/24/2026
202630007 1362.01-03 Late Elections 07/24/2026
202630007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/24/2026
202630006 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/24/2026