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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
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
202627014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/02/2026
202627014 501.33-00 Private v. Public Interest Served 07/02/2026
202627013 1362.00-00 Election by Small Business Corporation 07/02/2026
202627013 1362.04-00 Inadvertent Terminations 07/02/2026
202627012 856.00-00 Definition of Real Estate Investment Trust 07/02/2026
202627012 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627011 7701.00-00 Definitions 07/02/2026
202627011 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2026
202627010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/02/2026
202627010 2056.01-00 Terminable Interests 07/02/2026