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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??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202450002 | 1361.03-01 | Grantor Trusts | 12/13/2024 |
| 202450002 | 1361.03-03 | Electing Small Business Trusts | 12/13/2024 |
| 202450002 | 1362.00-00 | Election by Small Business Corporation | 12/13/2024 |
| 202450002 | 1362.02-00 | Termination of Election | 12/13/2024 |
| 202450002 | 1362.04-00 | Inadvertent Terminations | 12/13/2024 |
| 202450001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/13/2024 |
| 202450001 | 2642.00-00 | Inclusion Ratio | 12/13/2024 |
| 202450001 | 2642.06-00 | Special Rules for Certain Inter Vivos Transfers | 12/13/2024 |
| 202450001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/13/2024 |
| 202450000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/13/2024 |
| 202449022 | 4945.04-04 | Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue | 12/06/2024 |
| 202449021 | 4945.04-04 | Grants to Individuals | 12/06/2024 |
| 202449020 | 4945.04-04 | Grants to Individuals | 12/06/2024 |
| 202449019 | 4945.04-04 | Grants to Individuals | 12/06/2024 |
| 202449018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/06/2024 |
| 202449018 | 501.03-30 | Organizational and Operational Tests | 12/06/2024 |
| 202449018 | 9999.98-00 | Not Able to Identify Under Present List | 12/06/2024 |
| 202449017 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/06/2024 |
| 202449017 | 501.32-01 | Distribution of Assets to Private Individuals | 12/06/2024 |
| 202449017 | 501.33-00 | Private v. Public Interest Served | 12/06/2024 |
| 202449016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/06/2024 |
| 202449016 | 501.33-00 | Private v. Public Interest Served | 12/06/2024 |
| 202449016 | 501.36-00 | Business Activities | 12/06/2024 |
| 202449016 | 501.36-01 | Section 501(c)(3) Organizations | 12/06/2024 |
| 202449015 | 501.03-30 | Organizational and Operational Tests | 12/06/2024 |