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
202231006 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/05/2022
202231006 4942.00-00 Taxes on Failure to Distribute Income 08/05/2022
202231006 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/05/2022
202231006 4945.00-00 Excise Taxes on Taxable Expenditures 08/05/2022
202231006 507.00-00 Termination of Private Foundation Status 08/05/2022
202231005 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/05/2022
202231005 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/05/2022
202231005 4942.00-00 Taxes on Failure to Distribute Income 08/05/2022
202231005 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/05/2022
202231005 4945.00-00 Excise Taxes on Taxable Expenditures 08/05/2022
202231005 507.00-00 Termination of Private Foundation Status 08/05/2022
202231004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/05/2022
202231004 355.01-00 Spin-Off 08/05/2022
202231004 355.01-01 Split-Off 08/05/2022
202231004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/05/2022
202231004 361.02-00 Distributions 08/05/2022
202231004 361.02-02 Certain Transfers to Creditors 08/05/2022
202231004 368.00-00 Definitions Relating to Corporate Reorganizations 08/05/2022
202231004 368.04-00 Assets for Control of Transferee (Type "D") 08/05/2022
202231003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/05/2022
202231003 263.15-03 Allocation of Success-Based Fees 08/05/2022
202231003 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231002 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231002 9100.20-00 Section 1502; Election to File Consolidated Return 08/05/2022
202231001 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022

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