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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.
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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 |
|---|---|---|---|
| 202601001 | 1362.04-00 | Inadvertent Terminations | 01/02/2026 |
| 202601002 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601003 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601004 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601005 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601006 | 7701.00-00 | Definitions | 01/02/2026 |
| 202601007 | 528.00-00 | Certain Homeowners Associations | 01/02/2026 |
| 202601008 | 7701.00-00 | Definitions | 01/02/2026 |
| 202601009 | 7701.03-00 | Association v. Trust | 01/02/2026 |
| 202601010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/02/2026 |
| 202601011 | 1361.00-00 | Definitions | 01/02/2026 |
| 202601012 | 368.03-00 | Stock for Property (Type "C") | 01/02/2026 |
| 202601013 | 856.00-00 | Definition of Real Estate Investment Trust | 01/02/2026 |
| 202601014 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/02/2026 |
| 202601016 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/02/2026 |
| 202601017 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/02/2026 |
| 202601018 | 4945.04-04 | Grants to Individuals | 01/02/2026 |
| 202601019 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/02/2026 |
| 202601020 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/02/2026 |
| 202601002 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 01/02/2026 |
| 202601002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601002 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/02/2026 |
| 202601002 | 507.00-00 | Termination of Private Foundation Status | 01/02/2026 |
| 202601002 | 6034.00-00 | Returns by Trusts With Charitable Aspects | 01/02/2026 |
