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
202145006 7701.00-00 Definitions 11/12/2021
202145006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145005 7701.00-00 Definitions 11/12/2021
202145005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145004 7701.00-00 Definitions 11/12/2021
202145004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145003 7701.00-00 Definitions 11/12/2021
202145003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145002 7701.00-00 Definitions 11/12/2021
202145002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145001 7701.00-00 Definitions 11/12/2021
202145001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145000 6110.00-00 Index for Public Inspection of Written Determination 11/12/2021
202144034 4945.04-04 Grants to Individuals 11/05/2021
202144033 4945.04-04 Grants to Individuals 11/05/2021
202144032 509.02-01 Publicly Supported Organizations 11/05/2021
202144031 4945.04-04 Grants to Individuals 11/05/2021
202144030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/05/2021
202144030 501.03-19 Public Recreation Facilities and Athletic Organizations 11/05/2021
202144030 501.33-00 Private v. Public Interest Served 11/05/2021
202144030 501.35-00 "Exclusively" Test 11/05/2021
202144029 501.35-00 "Exclusively" Test 11/05/2021
202144028 501.03-02 Foundations 11/05/2021
202144028 501.35-00 "Exclusively" Test 11/05/2021
202144028 501.36-03 Publishing Activities, Radio, Television, etc. 11/05/2021