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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编号 UILC 主题 发布日期
202437008 501.07-00 Social Clubs 09/13/2024
202437007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/13/2024
202437006 501.03-05 Corporations 09/13/2024
202437006 501.03-30 Organizational and Operational Tests 09/13/2024
202437005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024
202437005 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024
202437004 1362.00-00 Election by Small Business Corporation 09/13/2024
202437004 1362.01-03 Late Elections 09/13/2024
202437004 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024
202437003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024
202437003 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024
202437002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024
202437002 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024
202437001 115.00-00 Income of States, Municipalities, etc. 09/13/2024
202437000 6110.00-00 Index for Public Inspection of Written Determination 09/13/2024
202436021 4945.04-04 Grants to Individuals 09/06/2024
202436020 4945.04-04 Grants to Individuals 09/06/2024
202436019 4945.04-04 Grants to Individuals 09/06/2024
202436018 4945.04-04 Grants to Individuals 09/06/2024
202436017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024
202436016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024
202436015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024
202436014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024
202436013 501.32-00 Income Inures v. does Not Inure to Private Individual 09/06/2024
202436013 501.32-01 Distribution of Assets to Private Individuals 09/06/2024