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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숫자 UILC 주제 출시일
202429024 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue ADMINISTRATION: Authority of officers of Internal Revenue 07/19/2024
202429023 4945.04-04 Grants to Individuals 07/19/2024
202429022 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2024
202429021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/19/2024
202429021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429021 501.33-00 Private v. Public Interest Served 07/19/2024
202429020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429019 501.33-00 Private v. Public Interest Served 07/19/2024
202429018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024
202429017 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 07/19/2024
202429017 501.35-00 "Exclusively" Test 07/19/2024
202429016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2024
202429016 501.06-01 Performance of Particular Services for Members 07/19/2024
202429016 501.32-00 Income Inures v. does Not Inure to Private Individual 07/19/2024
202429015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/19/2024
202429015 355.01-00 Spin-Off 07/19/2024
202429015 355.01-01 Split-Off 07/19/2024
202429015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 07/19/2024
202429015 361.02-00 Distributions 07/19/2024
202429015 368.00-00 Definitions Relating to Corporate Reorganizations 07/19/2024
202429015 368.04-00 Assets for Control of Transferee (Type "D") 07/19/2024
202429014 9100.04-00 Section 168; MACRS 07/19/2024
202429013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/19/2024
202429012 9100.09-00 Section 442; Accounting Periods 07/19/2024