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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
202227007 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 07/08/2022
202227006 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 07/08/2022
202227005 408.03-00 Rollover Contributions 07/08/2022
202227004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2022
202227004 832.00-00 Insurance Company Taxable Income 07/08/2022
202227003 9100.00-00 Extension of Time for Making Certain Elections 07/08/2022
202227003 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 07/08/2022
202227002 168.24-01 Normalization Rules 07/08/2022
202227001 1361.05-00 Qualified Subchapter Section Subsidiary 07/08/2022
202227001 1362.00-00 Election by Small Business Corporation 07/08/2022
202227001 1362.02-00 Termination of Election 07/08/2022
202227001 1362.04-00 Inadvertent Terminations 07/08/2022
202227000 6110.00-00 Index for Public Inspection of Written Determination 07/08/2022
202226019 501.07-00 Social Clubs ADMINISTRATION: Authority of officers of Internal Revenue 07/01/2022
202226018 501.03-30 Organizational and Operational Tests 07/01/2022
202226018 501.35-00 "Exclusively" Test 07/01/2022
202226017 501.25-00 Section 501(c)(25) Organizations 07/01/2022
202226016 501.07-03 Leases or Sales of Club Property 07/01/2022
202226015 501.07-00 Social Clubs 07/01/2022
202226014 501.04-07 Homeowners Association 07/01/2022
202226014 501.04-06 Community 07/01/2022
202226013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2022
202226012 501.07-00 Social Clubs 07/01/2022
202226011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2022
202226010 6321.01-18 Future Interest or Rights 07/01/2022

Get Adobe Acrobat Reader