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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.
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 |
|---|---|---|---|
| 202611020 | 4945.04-04 | Grants to Individuals | 03/13/2026 |
| 202611019 | 4945.04-04 | Grants to Individuals | 03/13/2026 |
| 202611018 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 03/13/2026 |
| 202611017 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 03/13/2026 |
| 202611016 | 509.02-02 | Supporting Organizations | 03/13/2026 |
| 202611015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/13/2026 |
| 202611015 | 501.03-30 | Organizational and Operational Tests | 03/13/2026 |
| 202611015 | 501.33-00 | Private v. Public Interest Served | 03/13/2026 |
| 202611014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/13/2026 |
| 202611014 | 501.33-00 | Private v. Public Interest Served | 03/13/2026 |
| 202611013 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/13/2026 |
| 202611013 | 501.06-01 | Performance of Particular Services for Members | 03/13/2026 |
| 202611012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/13/2026 |
| 202611012 | 501.03-30 | Organizational and Operational Tests | 03/13/2026 |
| 202611011 | 501.19-00 | Organization of Past or Present Armed Forces Members | 03/13/2026 |
| 202611010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/13/2026 |
| 202611010 | 501.33-00 | Private v. Public Interest Served | 03/13/2026 |
| 202611010 | 501.35-00 | "Exclusively" Test | 03/13/2026 |
| 202611009 | 6231.00-00 | Definitions and Special Rules | 03/13/2026 |
| 202611008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/13/2026 |
| 202611007 | 7701.00-00 | Definitions | 03/13/2026 |
| 202611007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/13/2026 |
| 202611007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/13/2026 |
| 202611006 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/13/2026 |
| 202611006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 03/13/2026 |
