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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 |
|---|---|---|---|
| 202427001 | 9100.22-00 | Other | 07/05/2024 |
| 202427000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/05/2024 |
| 202426018 | 4945.04-04 | Grants to Individuals | 06/28/2024 |
| 202426017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/28/2024 |
| 202426017 | 501.03-05 | Corporations | 06/28/2024 |
| 202426017 | 501.33-00 | Private v. Public Interest Served | 06/28/2024 |
| 202426016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/28/2024 |
| 202426015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/28/2024 |
| 202426015 | 501.03-08 | Educational Organizations | 06/28/2024 |
| 202426015 | 501.03-30 | Organizational and Operational Tests | 06/28/2024 |
| 202426014 | 1296.00-00 | Passive Foreign Investment Company | 06/28/2024 |
| 202426014 | 9100.22-00 | Other | 06/28/2024 |
| 202426013 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 06/28/2024 |
| 202426013 | 4947.00-00 | Treatment of Certain Nonexempt Trusts as Charitable Foundations | 06/28/2024 |
| 202426012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/28/2024 |
| 202426012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2024 |
| 202426011 | 71.00-00 | Alimony--Separate Maintenance Payments | 06/28/2024 |
| 202426010 | 1362.04-00 | Inadvertent Terminations | 06/28/2024 |
| 202426009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/28/2024 |
| 202426009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2024 |
| 202426008 | 7701.00-00 | Definitions | 06/28/2024 |
| 202426008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2024 |
| 202426008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/28/2024 |
| 202426007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2024 |
| 202426006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/28/2024 |
