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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
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
202629017 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 07/17/2026
202629016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/17/2026
202629016 501.06-01 Performance of Particular Services for Members 07/17/2026
202629015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/17/2026
202629014 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629013 9100.04-00 Section 168; MACRS 07/17/2026
202629012 7701.03-00 Association v. Trust 07/17/2026
202629012 7701.03-06 Liquidating Trusts 07/17/2026