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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編號 UILC 主題 發布日期
202416013 9100.01-00 Section 42; Low-Income Housing Credit 04/19/2024
202416014 501.33-00 Private v. Public Interest Served 04/19/2024
202416014 501.35-00 "Exclusively" Test 04/19/2024
202416015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/16/2024
202416015 501.03-30 Organizational and Operational Tests 04/16/2024
202416015 501.33-00 Private v. Public Interest Served 04/16/2024
202415000 6110.00-00 Index for Public Inspection of Written Determination 04/12/2024
202415001 856.01-00 Income Requirements 04/12/2024
202415002 1362.00-00 Election by Small Business Corporation 04/12/2024
202415003 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/12/2024
202415004 1092.00-00 Straddles 04/12/2024
202415005 4945.04-04 Grants to Individuals 04/12/2024
202415001 856.04-00 Rents From Real Property 04/12/2024
202415002 1362.01-03 Late Elections 04/12/2024
202415004 1092.05-00 Mixed Straddles 04/12/2024
202415004 1092.05-02 Mixed Straddle Account 04/12/2024
202414000 6110.00-00 Index for Public Inspection of Written Determination 04/05/2024
202414001 1362.04-00 Inadvertent Terminations 04/05/2024
202414002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/05/2024
202414003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/05/2024
202414004 856.00-00 Definition of Real Estate Investment Trust 04/05/2024
202414005 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/05/2024
202414006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2024
202414007 501.03-30 Organizational and Operational Tests 04/05/2024
202414008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/05/2024

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