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
202052017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052016 501.19-00 Organization of Past or Present Armed Forces Members 12/24/2020
202052015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052014 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/24/2020
202052013 501.07-00 Social Clubs 12/24/2020
202052012 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/24/2020
202052011 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 12/24/2020
202052011 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020
202052010 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020
202052009 614.04-00 Aggregating Non-Operating Mineral Interests 12/24/2020
202052008 7701.00-00 Definitions 12/24/2020
202052008 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020
202052008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020
202052007 7701.00-00 Definitions 12/24/2020
202052007 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020
202052007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020
202052006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/24/2020
202052005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/24/2020
202052004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/24/2020
202052003 1361.01-04 More than One Class of Stock 12/24/2020
202052003 1362.00-00 Election by Small Business Corporation 12/24/2020
202052003 1362.02-00 Termination of Election 12/24/2020
202052003 1362.04-00 Inadvertent Terminations 12/24/2020
202052002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/24/2020
202052002 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020