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
202041008 501.35-00 "Exclusively" Test 10/09/2020
202041008 501.36-01 Section 501(c)(3) Organizations 10/09/2020
202041007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/09/2020
202041007 501.33-00 Private v. Public Interest Served 10/09/2020
202041007 501.35-00 "Exclusively" Test 10/09/2020
202041006 1296.00-00 Passive Foreign Investment Company 10/09/2020
202041006 9100.00-00 Extension of Time for Making Certain Elections 10/09/2020
202041005 61.00-00 Gross Income v. Not Gross Income 10/09/2020
202041005 817.00-00 Treatment of Variable Contracts 10/09/2020
202041004 414.07-00 Governmental Plan 10/09/2020
202041003 263.15-03 Allocation of Success-Based Fees 10/09/2020
202041003 9100.00-00 Extension of Time for Making Certain Elections 10/09/2020
202041002 61.00-00 Gross Income v. Not Gross Income 10/09/2020
202041002 817.00-00 Treatment of Variable Contracts 10/09/2020
202041001 468A.04-01 Initial Schedules 10/09/2020
202041001 468A.04-02 Revised Schedules 10/09/2020
202041000 6110.00-00 Index for Public Inspection of Written Determination 10/09/2020
202040009 501.04-07 Homeowners Association 10/02/2020
202040008 501.32-01 Distribution of Assets to Private Individuals 10/02/2020
202040008 501.33-00 Private v. Public Interest Served 10/02/2020
202040007 115.00-00 Income of States, Municipalities, etc. 10/02/2020
202040007 6012.05-01 Estates or Trusts 10/02/2020
202040006 1362.02-03 Passive Investment Income 10/02/2020
202040006 1362.04-00 Inadvertent Terminations 10/02/2020
202040005 897.00-00 Disposition of Investment in United States Real Property 10/02/2020

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