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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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Mostrando 1 - 25 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202540029 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/03/2025 |
| 202540028 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/03/2025 |
| 202540027 | 0403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 10/03/2025 |
| 202540026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540025 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540025 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540024 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540024 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540023 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540022 | 501.03-05 | Corporations | 10/03/2025 |
| 202540021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 10/03/2025 |
| 202540021 | 501.06-01 | Performance of Particular Services for Members | 10/03/2025 |
| 202540020 | 501.07-00 | Social Clubs | 10/03/2025 |
| 202540020 | 501.07-05 | Business with Nonmembers | 10/03/2025 |
| 202540019 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 10/03/2025 |
| 202540019 | 501.04-07 | Homeowners Association | 10/03/2025 |
| 202540018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540018 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540018 | 508.01-01 | Presumption | 10/03/2025 |
| 202540017 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 10/03/2025 |
| 202540017 | 501.04-07 | Homeowners Association | 10/03/2025 |
| 202540016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
