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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Número UILC Asunto Fecha de publicación
202151010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151006 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/23/2021
202151005 1402.01-00 Net Earnings From Self-Employment 12/23/2021
202151005 1402.01-01 Rentals from Real Estate 12/23/2021
202151005 469.03-00 Passive Activity Defined 12/23/2021
202151004 355.01-00 Spin-Off 12/23/2021
202151004 361.02-00 Distributions 12/23/2021
202151004 368.04-00 Assets for Control of Transferee (Type "D") 12/23/2021
202151003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/23/2021
202151002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/23/2021
202151002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/23/2021
202151001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/23/2021
202151001 355.01-00 Spin-Off 12/23/2021
202151001 355.01-01 Split-Off 12/23/2021
202151001 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/23/2021
202151001 368.00-00 Definitions Relating to Corporate Reorganizations 12/23/2021
202151001 368.04-00 Assets for Control of Transferee (Type "D") 12/23/2021
202151000 6110.00-00 Index for Public Inspection of Written Determination 12/23/2021
202150036 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/17/2021
202150035 4945.04-04 Grants to Individuals 12/17/2021
202150034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021

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