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. ob体育ever, 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
202517025 4945.04-04 Grants to Individuals 04/25/2025
202517024 4942.03-07 Set-Asides 04/25/2025
202517023 4945.04-04 Grants to Individuals 04/25/2025
202517022 4945.04-04 Grants to Individuals 04/25/2025
202517021 4945.04-04 Grants to Individuals 04/25/2025
202517020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/25/2025
202517019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/25/2025
202517019 501.03-33 Lessening the Burdens of Government 04/25/2025
202517019 501.33-00 Private v. Public Interest Served 04/25/2025
202517018 501.07-00 Social Clubs 04/25/2025
202517017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/25/2025
202517017 501.03-30 Organizational and Operational Tests 04/25/2025
202517017 501.35-00 "Exclusively" Test 04/25/2025
202517016 9100.22-00 Other 04/25/2025
202517016 992.02-00 Election 04/25/2025
202517015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/25/2025
202517015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/25/2025
202517014 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517013 382.02-05 Closing of the Books 04/25/2025
202517013 9100.22-00 Other 04/25/2025
202517012 856.00-00 Definition of Real Estate Investment Trust 04/25/2025
202517012 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517011 453.08-00 Revocation of Elections 04/25/2025
202517010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 04/25/2025
202517010 2056.07-00 Qualified Terminable Interest Property 04/25/2025