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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
202527023 4945.04-04 Grants to Individuals 07/03/2025
202527022 4945.04-04 Grants to Individuals 07/03/2025
202527021 4945.04-04 Grants to Individuals 07/03/2025
202527020 4945.04-04 Grants to Individuals 07/03/2025
202527019 4942.03-07 Set-Asides 07/03/2025
202527018 4942.03-07 Set-Asides 07/03/2025
202527017 4945.04-04 Grants to Individuals 07/03/2025
202527016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/03/2025
202527015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/03/2025
202527014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/03/2025
202527014 501.04-07 Homeowners Association 07/03/2025
202527013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/03/2025
202527013 501.03-05 Corporations 07/03/2025
202527012 1361.03-00 Certain Trusts Permitted as Shareholders 07/03/2025
202527012 1361.03-02 Qualified Subchapter S Trusts 07/03/2025
202527012 1362.00-00 Election by Small Business Corporation 07/03/2025
202527012 1362.04-00 Inadvertent Terminations 07/03/2025
202527011 9100.00-00 Extension of Time for Making Certain Elections 07/03/2025
202527010 856.00-00 Definition of Real Estate Investment Trust 07/03/2025
202527010 9100.00-00 Extension of Time for Making Certain Elections 07/03/2025
202527009 856.00-00 Definition of Real Estate Investment Trust 07/03/2025
202527009 9100.00-00 Extension of Time for Making Certain Elections 07/03/2025
202527008 856.00-00 Definition of Real Estate Investment Trust 07/03/2025
202527008 9100.00-00 Extension of Time for Making Certain Elections 07/03/2025
202527007 856.00-00 Definition of Real Estate Investment Trust 07/03/2025