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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Номер UILC Тема Дата публикации
202214019 4945.04-04 Grants to Individuals 04/08/2022
202214018 4945.04-04 Grants to Individuals 04/08/2022
202214017 4945.04-04 Grants to Individuals 04/08/2022
202214016 4945.04-04 Grants to Individuals 04/08/2022
202214015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/08/2022
202214015 501.06-01 Performance of Particular Services for Members 04/08/2022
202214014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/08/2022
202214014 501.03-30 Organizational and Operational Tests 04/08/2022
202214014 501.36-00 Business Activities 04/08/2022
202214014 501.36-01 Section 501(c)(3) Organizations 04/08/2022
202214013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/08/2022
202214012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/08/2022
202214012 754.02-00 Timeliness of Election 04/08/2022
202214012 9100.00-00 Extension of Time for Making Certain Elections 04/08/2022
202214012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/08/2022
202214011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/08/2022
202214011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/08/2022
202214010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/08/2022
202214010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/08/2022
202214009 7701.00-00 Definitions 04/08/2022
202214009 9100.00-00 Extension of Time for Making Certain Elections 04/08/2022
202214008 408.03-00 Rollover Contributions 04/08/2022
202214007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/08/2022
202214006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/08/2022
202214006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/08/2022

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