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
201944016 501.33-00 Private v. Public Interest Served 11/01/2019
201944015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/01/2019
201944015 501.36-00 Business Activities 11/01/2019
201944015 501.33-00 Private v. Public Interest Served 11/01/2019
201944014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/01/2019
201944014 501.06-01 Performance of Particular Services for Members 11/01/2019
201944012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/01/2019
201944011 856.04-00 Rents From Real Property 11/01/2019
201944010 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/01/2019
201944009 9100.22-00 Other 11/01/2019
201944009 992.02-00 Election 11/01/2019
201944008 2632.00-00 Special Rules for Allocation of GST Exemption 11/01/2019
201944008 2642.00-00 Inclusion Ratio 11/01/2019
201944008 9100.00-00 Extension of Time for Making Certain Elections 11/01/2019
201944007 7701.02-00 Partnerships v. Associations 11/01/2019
201944006 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/01/2019
201944006 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 11/01/2019
201944005 7701.00-00 Definitions 11/01/2019
201944005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/01/2019
201944004 1362.00-00 Election by Small Business Corporation 11/01/2019
201944004 1362.01-03 Late Elections 11/01/2019
201944003 408.03-00 Rollover Contributions 11/01/2019
201944002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/01/2019
201944002 355.01-00 Spin-Off 11/01/2019
201944002 368.00-00 Definitions Relating to Corporate Reorganizations 11/01/2019

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