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Written determinations

 

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
202628012 501.07-00 Social Clubs 07/10/2026
202628012 501.07-05 Business with Nonmembers 07/10/2026
202628011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/10/2026
202628011 501.03-30 Organizational and Operational Tests 07/10/2026
202628011 501.35-00 "Exclusively" Test 07/10/2026
202628010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/10/2026
202628010 501.03-05 Corporations 07/10/2026
202628010 501.36-01 Section 501(c)(3) Organizations 07/10/2026
202628009 752.00-00 Treatment of Certain Liabilities 07/10/2026
202628009 752.06-01 Economic Risk of Loss 07/10/2026
202628008 1362.00-00 Election by Small Business Corporation 07/10/2026
202628008 1362.01-03 Late Elections 07/10/2026
202628007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/10/2026
202628007 9100.00-00 Extension of Time for Making Certain Elections 07/10/2026
202628006 7701.00-00 Definitions 07/10/2026
202628006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2026
202628005 2642.07-00 Relief Under IRC 2642(g)(1) 07/10/2026
202628004 9100.20-00 Section 1502; Election to File Consolidated Return 07/10/2026
202628003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/10/2026
202628003 9100.22-00 Other 07/10/2026
202628002 856.00-00 Definition of Real Estate Investment Trust 07/10/2026
202628002 9100.00-00 Extension of Time for Making Certain Elections 07/10/2026
202628001 7701.00-00 Definitions 07/10/2026
202628001 9100.00-00 Extension of Time for Making Certain Elections 07/10/2026
202628001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2026