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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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202634020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/21/2026
202634020 501.04-07 Homeowners Association 08/21/2026
202634020 501.33-00 Private v. Public Interest Served 08/21/2026
202634019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/21/2026
202634019 501.04-07 Homeowners Association 08/21/2026
202634018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2026
202634018 501.33-00 Private v. Public Interest Served 08/21/2026
202634018 501.35-00 "Exclusively" Test 08/21/2026
202634017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/21/2026
202634017 501.03-30 Organizational and Operational Tests 08/21/2026
202634016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2026
202634016 501.38-01 "Action" Organizations 08/21/2026
202634015 501.03-30 Organizational and Operational Tests 08/21/2026
202634015 501.32-00 Income Inures v. does Not Inure to Private Individual 08/21/2026
202634015 501.33-00 Private v. Public Interest Served 08/21/2026
202634014 9999.00-00 Miscellaneous Issues 08/21/2026
202634013 1311.00-00 Correction of Error 08/21/2026
202634013 1312.03-00 Double Allowance of a Deduction or Credit 08/21/2026
202634013 1313.00-00 Definitions 08/21/2026
202634013 1314.00-00 Amount and Method of Adjustment 08/21/2026
202634012 6226.00-00 Judicial Review of Final Partnership Administrative Adjustments 08/21/2026
202634012 6241.00-00 Partner's Return Must Be Consistent with Partnership Return 08/21/2026
202634012 9100.00-00 Extension of Time for Making Certain Elections 08/21/2026
202634011 9414.07-00 Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance 08/21/2026
202634010 1361.03-03 Electing Small Business Trusts 08/21/2026