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 obÌåÓýs.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.

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±·¨²³¾±ð°ù´Ç UILC Asunto Fecha de publicaci¨®n
202515018 4945.04-04 Grants to Individual 04/11/2025
202515017 4945.04-04 Grants to Individuals 04/11/2025
202515016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/11/2025
202515016 501.03-30 Organizational and Operational Tests 04/11/2025
202515015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/11/2025
202515015 501.03-30 Organizational and Operational Tests 04/11/2025
202515015 501.33-00 Private v. Public Interest Served 04/11/2025
202515014 3401.01-00 Wages Subject to Withholding 04/11/2025
202515014 4960.00-00 Tax on Excess Tax-Exempt Organization Executive Compensation 04/11/2025
202515013 9560.12-00 Section 6662(H) Gross Valuation Misstatement 04/11/2025
202515012 401.27-00 Medical, Etc. Benefits 04/11/2025
202515011 168.00-00 Modified Accelerated Cost Recovery System 04/11/2025
202515011 9100.00-00 Extension of Time for Making Certain Elections 04/11/2025
202515011 9100.04-00 Section 168; MACRS 04/11/2025
202515010 9100.00-00 Extension of Time for Making Certain Elections 04/11/2025
202515010 992.02-00 Election 04/11/2025
202515009 9100.22-00 Other 04/11/2025
202515009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 04/11/2025
202515008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not obÌåÓý Consolidated Returns) 04/11/2025
202515008 1502.36-00 Unified Loss Rules 04/11/2025
202515008 9100.00-00 Extension of Time for Making Certain Elections 04/11/2025
202515008 9100.22-00 Other 04/11/2025
202515007 108.00-00 Income From Discharge of Indebtedness 04/11/2025
202515007 331.04-00 Year Liquidation Occurs 04/11/2025
202515007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/11/2025