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
201951014 501.04-07 Homeowners Association 12/20/2019
201951013 501.04-03 Political Activities Organizations 12/20/2019
201951012 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 12/20/2019
201951012 501.03-30 Organizational and Operational Tests 12/20/2019
201951012 501.07-00 Social Clubs 12/20/2019
201951012 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 12/20/2019
201951011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/20/2019
201951011 501.05-00 Labor Organizations 12/20/2019
201951011 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/20/2019
201951010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/20/2019
201951010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/20/2019
201951009 4945.04-04 Grants to Individuals 12/20/2019
201951008 4945.04-04 Grants to Individuals 12/20/2019
201951007 4945.04-04 Grants to Individuals 12/20/2019
201951006 4945.04-04 Grants to Individuals 12/20/2019
201951005 4945.04-04 Grants to Individuals 12/20/2019
201951004 1502.75-00 Filing Requirements 12/20/2019
201951004 9100.20-00 Section 1502; Election to File Consolidated Return 12/20/2019
201951003 338.01-02 Time in which Election must be made 12/20/2019
201951003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/20/2019
201951002 9100.10-01 Accounting Methods 12/20/2019
201951001 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/20/2019
201951001 4980.02-00 Exceptions 12/20/2019
201951000 6110.00-00 Index for Public Inspection of Written Determination 12/20/2019
201950007 4945.04-04 Grants to Individuals 12/13/2019

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