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
202612005 1362.02-02 Ceases to be Small Business Corporation 03/20/2026
202612005 83.00-00 Property Transferred in Connection With Performance of Services 03/20/2026
202612004 1362.00-00 Election by Small Business Corporation 03/20/2026
202612004 1362.04-00 Inadvertent Terminations 03/20/2026
202612003 9100.00-00 Extension of Time for Making Certain Elections 03/20/2026
202612002 7701.00-00 Definitions 03/20/2026
202612002 7701.01-00 Associations v. Corporations 03/20/2026
202612002 9100.00-00 Extension of Time for Making Certain Elections 03/20/2026
202612002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/20/2026
202612001 9100.04-00 Section 168; MACRS 03/20/2026
202612000 6110.00-00 Index for Public Inspection of Written Determination 03/20/2026
202611020 4945.04-04 Grants to Individuals 03/13/2026
202611019 4945.04-04 Grants to Individuals 03/13/2026
202611018 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/13/2026
202611017 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/13/2026
202611016 509.02-02 Supporting Organizations 03/13/2026
202611015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/13/2026
202611015 501.03-30 Organizational and Operational Tests 03/13/2026
202611015 501.33-00 Private v. Public Interest Served 03/13/2026
202611014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/13/2026
202611014 501.33-00 Private v. Public Interest Served 03/13/2026
202611013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/13/2026
202611013 501.06-01 Performance of Particular Services for Members 03/13/2026
202611012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/13/2026
202611012 501.03-30 Organizational and Operational Tests 03/13/2026