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
202149023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/10/2021
202149014 501.06-01 Performance of Particular Services for Members 12/10/2021
202149013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149011 501.19-00 Organization of Past or Present Armed Forces Members 12/10/2021
202149010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021
202149009 83.02-04 Revocability of Election 12/10/2021
202149008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/10/2021
202149008 9100.00-00 Extension of Time for Making Certain Elections 12/10/2021
202149008 9100.22-00 Other 12/10/2021
202149007 9100.02-03 R and D Expenditures 12/10/2021
202149006 355.01-00 Spin-Off 12/10/2021
202149006 368.04-00 Assets for Control of Transferee (Type "D") 12/10/2021
202149005 856.00-00 Definition of Real Estate Investment Trust 12/10/2021
202149005 9100.00-00 Extension of Time for Making Certain Elections 12/10/2021
202149004 1362.01-03 Late Elections 12/10/2021