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
202243003 355.01-01 Split-Off 10/28/2022
202243003 368.00-00 Definitions Relating to Corporate Reorganizations 10/28/2022
202243003 368.04-00 Assets for Control of Transferee (Type "D") 10/28/2022
202243002 168.00-00 Modified Accelerated Cost Recovery System 10/28/2022
202243001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/28/2022
202243000 6110.00-00 Index for Public Inspection of Written Determination 10/28/2022
202242024 4942.03-07 Set-Asides 10/21/2022
202242023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242023 501.03-30 Organizational and Operational Tests 10/21/2022
202242023 501.33-00 Private v. Public Interest Served 10/21/2022
202242022 501.07-00 Social Clubs 10/21/2022
202242021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242019 501.07-00 Social Clubs 10/21/2022
202242018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242016 501.03-05 Corporations 10/21/2022
202242016 501.33-00 Private v. Public Interest Served 10/21/2022
202242016 501.35-00 "Exclusively" Test 10/21/2022
202242015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242015 501.03-30 Organizational and Operational Tests 10/21/2022
202242015 501.33-00 Private v. Public Interest Served 10/21/2022

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