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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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Отображаются 1 - 25 of 77956
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202631018 | 4942.03-07 | Set-Asides | 07/31/2026 |
| 202631017 | 4945.04-04 | Grants to Individuals | 07/31/2026 |
| 202631016 | 4945.04-04 | Grants to Individuals | 07/31/2026 |
| 202631015 | 4945.04-04 | Grants to Individuals | 07/31/2026 |
| 202631014 | 501.03-30 | Organizational and Operational Tests | 07/31/2026 |
| 202631014 | 501.33-00 | Private v. Public Interest Served | 07/31/2026 |
| 202631013 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/31/2026 |
| 202631013 | 501.04-06 | Community | 07/31/2026 |
| 202631012 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/31/2026 |
| 202631012 | 501.06-01 | Performance of Particular Services for Members | 07/31/2026 |
| 202631012 | 501.06-02 | Conduct of Business for Profit | 07/31/2026 |
| 202631011 | 501.26-00 | Religious and Apostolic Organizations | 07/31/2026 |
| 202631010 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/31/2026 |
| 202631010 | 501.04-07 | Homeowners Association | 07/31/2026 |
| 202631009 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 07/31/2026 |
| 202631009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 07/31/2026 |
| 202631008 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 07/31/2026 |
| 202631007 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 07/31/2026 |
| 202631007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 07/31/2026 |
| 202631006 | 1361.00-00 | Definitions | 07/31/2026 |
| 202631006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/31/2026 |
| 202631006 | 1362.00-00 | Election by Small Business Corporation | 07/31/2026 |
| 202631006 | 1362.01-03 | Late Elections | 07/31/2026 |
| 202631006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/31/2026 |
| 202631005 | 7701.00-00 | Definitions | 07/31/2026 |
