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 |
|---|---|---|---|
| 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 |
| 202628000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/10/2026 |
| 202627025 | 4945.04-04 | Grants to Individuals | 07/02/2026 |
| 202627024 | 6033.01-00 | Exempt v. Non Exempt From Filing | 07/02/2026 |
| 202627023 | 6033.01-00 | Exempt v. Non Exempt From Filing | 07/02/2026 |
| 202627022 | 6033.01-00 | Exempt v. Non Exempt From Filing | 07/02/2026 |
| 202627021 | 4945.04-04 | Grants to Individuals | 07/02/2026 |
| 202627020 | 6033.01-00 | Exempt v. Non Exempt From Filing | 07/02/2026 |
| 202627019 | 4942.03-07 | Set-Asides | 07/02/2026 |
| 202627018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/02/2026 |
| 202627018 | 501.04-07 | Homeowners Association | 07/02/2026 |
| 202627017 | 501.05-00 | Labor Organizations | 07/02/2026 |
| 202627016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/02/2026 |
| 202627016 | 501.06-01 | Performance of Particular Services for Members | 07/02/2026 |
| 202627015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/02/2026 |
| 202627015 | 501.03-30 | Organizational and Operational Tests | 07/02/2026 |
