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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Номер UILC Тема Дата публикации
202444003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/01/2024
202444002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/01/2024
202444002 754.02-00 Timeliness of Election 11/01/2024
202444002 9100.00-00 Extension of Time for Making Certain Elections 11/01/2024
202444002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/01/2024
202444001 1362.04-00 Inadvertent Terminations 11/01/2024
202444000 6110.00-00 Index for Public Inspection of Written Determination 11/01/2024
202443026 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 10/25/2024
202443025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/25/2024
202443025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443025 501.03-30 Organizational and Operational Tests 10/25/2024
202443024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/25/2024
202443023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443022 501.03-05 Corporations 10/25/2024
202443021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443021 501.33-00 Private v. Public Interest Served 10/25/2024
202443021 501.36-01 Section 501(c)(3) Organizations 10/25/2024
202443020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/25/2024
202443020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443020 501.03-30 Organizational and Operational Tests 10/25/2024
202443019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024
202443018 501.05-01 Agriculture and Horticulture Organizations 10/25/2024
202443017 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/25/2024