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
202024011 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024010 7701.00-00 Definitions 06/12/2020
202024010 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024009 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2020
202024008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2020
202024007 1362.04-00 Inadvertent Terminations 06/12/2020
202024006 9100.22-00 Other 06/12/2020
202024005 453.08-00 Revocation of Elections 06/12/2020
202024004 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024003 856.00-00 Definition of Real Estate Investment Trust 06/12/2020
202024003 856.01-00 Income Requirements 06/12/2020
202024003 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 06/12/2020
202024003 857.05-00 Earnings and Profits 06/12/2020
202024002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 06/12/2020
202024001 1362.00-00 Election by Small Business Corporation 06/12/2020
202024000 6110.00-00 Index for Public Inspection of Written Determination 06/12/2020
202023012 509.00-00 Private Foundation Defined 06/05/2020
202023012 509.02-00 Exceptions to Private Foundation Status 06/05/2020
202023012 509.02-01 Publicly Supported Organizations 06/05/2020
202023011 4942.03-07 Set-Asides 06/05/2020
202023010 4945.04-04 Grants to Individuals 06/05/2020
202023009 4945.04-04 Grants to Individuals 06/05/2020
202023008 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/05/2020
202023008 501.04-06 Community 06/05/2020
202023007 408.03-00 Rollover Contributions 06/05/2020

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