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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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 |