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
201740023 501.32-00 Income Inures v. does Not Inure to Private Individual 10/06/2017
201740023 501.32-01 Distribution of Assets to Private Individuals 10/06/2017
201740023 501.33-00 Private v. Public Interest Served 10/06/2017
201740022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2017
201740021 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 10/06/2017
201740020 7436.00-00 Proceedings for Determination of Employment Status 10/06/2017
201740019 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740018 45C.04-02 Expenses in Base Period Research Expenses 10/06/2017
201740017 856.00-00 Definition of Real Estate Investment Trust 10/06/2017
201740017 856.02-00 Investment Requirements 10/06/2017
201740017 856.04-00 Rents From Real Property 10/06/2017
201740016 9100.10-00 Section 446 10/06/2017
201740015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/06/2017
201740015 355.01-00 Spin-Off 10/06/2017
201740015 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 10/06/2017
201740014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/06/2017
201740014 9100.22-00 Other 10/06/2017
201740013 1361.05-00 Qualified Subchapter S Subsidiary 10/06/2017
201740013 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740012 468A.04-02 Revised Schedules 10/06/2017
201740011 7701.00-00 Definitions 10/06/2017
201740011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2017
201740010 7701.00-00 Definitions 10/06/2017
201740010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2017
201740009 468A.04-02 Revised Schedules 10/06/2017

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