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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尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202630022 | 4945.04-04 | Grants to Individuals | 07/24/2026 |
| 202630021 | 4945.04-04 | Grants to Individuals | 07/24/2026 |
| 202630020 | 6033.01-00 | Exempt v. Non Exempt From Filing | 07/24/2026 |
| 202630019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/24/2026 |
| 202630018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/24/2026 |
| 202630017 | 501.07-00 | Social Clubs | 07/24/2026 |
| 202630017 | 501.07-05 | Business with Nonmembers | 07/24/2026 |
| 202630016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/24/2026 |
| 202630015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/24/2026 |
| 202630015 | 501.33-00 | Private v. Public Interest Served | 07/24/2026 |
| 202630014 | 501.03-30 | Organizational and Operational Tests | 07/24/2026 |
| 202630013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/24/2026 |
| 202630013 | 501.33-00 | Private v. Public Interest Served | 07/24/2026 |
| 202630012 | 501.05-01 | Agriculture and Horticulture Organizations | 07/24/2026 |
| 202630011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/24/2026 |
| 202630010 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 07/24/2026 |
| 202630009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/24/2026 |
| 202630008 | 108.00-00 | Income From Discharge of Indebtedness | 07/24/2026 |
| 202630008 | 108.01-00 | Exclusion From Gross Income | 07/24/2026 |
| 202630008 | 108.01-04 | Qualified Real Property Business Indebtedness Exclusion | 07/24/2026 |
| 202630008 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 07/24/2026 |
| 202630008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/24/2026 |
| 202630007 | 1362.01-03 | Late Elections | 07/24/2026 |
| 202630007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/24/2026 |
| 202630006 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 07/24/2026 |
