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
202017030 501.32-01 Distribution of Assets to Private Individuals 04/24/2020
202017030 501.33-00 Private v. Public Interest Served 04/24/2020
202017029 4945.04-04 Grants to Individuals 04/24/2020
202017028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/24/2020
202017028 501.06-01 Performance of Particular Services for Members 04/24/2020
202017027 168.24-00 Public Utility Property 04/24/2020
202017026 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/24/2020
202017026 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/24/2020
202017026 4942.00-00 Taxes on Failure to Distribute Income 04/24/2020
202017026 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/24/2020
202017026 4945.00-00 Excise Taxes on Taxable Expenditures 04/24/2020
202017026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/24/2020
202017026 507.00-00 Termination of Private Foundation Status 04/24/2020
202017025 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/24/2020
202017025 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017024 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/24/2020
202017024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/24/2020
202017024 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017024 9100.22-00 Other 04/24/2020
202017023 108.00-00 Income From Discharge of Indebtedness 04/24/2020
202017023 331.04-00 Year Liquidation Occurs 04/24/2020
202017023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/24/2020
202017023 61.22-00 Discharge of Indebtedness 04/24/2020
202017022 263.14-00 Allocation Between Capital Expenditure and Expense 04/24/2020
202017022 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020

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