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 ob体育s.

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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Номер UILC Тема Дата публикации
202514014 4945.04-04 Grants to Individuals 04/03/2025
202514013 4945.04-04 Grants to Individuals 04/03/2025
202514012 4942.03-07 Set-Asides 04/03/2025
202514011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514011 501.03-05 Corporations 04/03/2025
202514011 501.35-00 "Exclusively" Test 04/03/2025
202514010 501.07-00 Social Clubs 04/03/2025
202514009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514009 501.03-30 Organizational and Operational Tests 04/03/2025
202514008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514008 501.33-00 Private v. Public Interest Served 04/03/2025
202514007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514007 501.03-05 Corporations 04/03/2025
202514007 501.35-00 "Exclusively" Test 04/03/2025
202514006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514005 501.32-00 Income Inures v. does Not Inure to Private Individual 04/03/2025
202514005 501.33-00 Private v. Public Interest Served 04/03/2025
202514004 6211.00-00 Definition of a Deficiency 04/04/2025
202514004 6662.00-00 Accuracy-related penalty 04/04/2025
202514004 6676.00-00 Erroneous claim for refund or credit 04/04/2025
202514003 6662.00-00 Accuracy-related penalty 04/04/2025
202514003 6664.01-00 Definition of Underpayment 04/04/2025
202514003 6676.00-00 Erroneous claim for refund or credit 04/04/2025
202514002 6331.18-00 Levy Procedure 04/04/2025