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
201338053 501.04-06 Community 09/20/2013
201338052 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/20/2013
201338052 501.03-05 Corporations 09/20/2013
201338052 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/20/2013
201338052 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 09/20/2013
201338051 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/20/2013
201338050 501.07-00 Social Clubs 09/20/2013
201338049 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/20/2013
201338048 501.19-00 Organization of Past or Present Armed Forces Members 09/20/2013
201338047 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/20/2013
201338046 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/20/2013
201338045 501.02-00 Title-Holding Company 09/20/2013
201338044 501.07-00 Social Clubs 09/20/2013
201338043 501.02-00 Title-Holding Company 09/20/2013
201338042 2632.00-00 Special Rules for Allocation of GST Exemption 09/20/2013
201338042 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338041 7701.02-00 Partnerships v. Associations 09/20/2013
201338041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/20/2013
201338040 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/20/2013
201338040 355.01-00 Spin-Off 09/20/2013
201338040 368.04-00 Assets for Control of Transferee (Type "D") 09/20/2013
201338039 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/20/2013
201338039 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2013
201338039 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338038 9100.22-00 Other 09/20/2013

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