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
202015025 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/10/2020
202015025 501.06-01 Performance of Particular Services for Members 04/10/2020
202015024 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/10/2020
202015024 501.33-00 Private v. Public Interest Served 04/10/2020
202015023 501.07-00 Social Clubs 04/10/2020
202015023 501.07-01 Profit v. Not for Profit 04/10/2020
202015023 501.07-05 Business with Nonmembers 04/10/2020
202015022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/10/2020
202015022 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/10/2020
202015022 501.06-01 Performance of Particular Services for Members 04/10/2020
202015021 501.35-00 "Exclusively" Test 04/10/2020
202015021 501.36-01 Section 501(c)(3) Organizations 04/10/2020
202015020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/10/2020
202015020 501.06-01 Performance of Particular Services for Members 04/10/2020
202015019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/10/2020
202015019 501.03-04 Unincorporated Associations 04/10/2020
202015019 501.35-00 "Exclusively" Test 04/10/2020
202015018 501.07-00 Social Clubs 04/10/2020
202015018 501.07-06 Payment of Benefits to Members 04/10/2020
202015017 501.03-30 Organizational and Operational Tests 04/10/2020
202015017 501.33-00 Private v. Public Interest Served 04/10/2020
202015016 42.00-00 Low-Income Housing Credit 04/10/2020
202015016 9100.00-00 Extension of Time for Making Certain Elections 04/10/2020
202015016 9100.01-00 Section 42; Low-Income Housing Credit 04/10/2020
202015015 856.00-00 Definition of Real Estate Investment Trust 04/10/2020

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