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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202345001 1362.04-00 Inadvertent Terminations 11/10/2023
202345000 6110.00-00 Index for Public Inspection of Written Determination 11/10/2023
202344022 4942.03-07 Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue 11/03/2023
202344021 4945.04-04 Grants to Individuals 11/03/2023
202344020 509-02-01 Publicly Supported Organizations 11/03/2023
202344019 4945.04-04 Grants to Individuals 11/03/2023
202344018 501.04-06 Community 11/03/2023
202344017 501.01-00 Instrumentalities of U.S. 11/03/2023
202344017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/03/2023
202344016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/03/2023
202344015 1295.00-00 Qualified Electing Fund 11/03/2023
202344015 1295.02-00 Time For Making Election 11/03/2023
202344014 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 11/03/2023
202344014 59.00-00 Other Definitions and Special Rules 11/03/2023
202344014 9100.02-00 Section 59(e) 11/03/2023
202344013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/03/2023
202344013 355.01-00 Spin-Off 11/03/2023
202344013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 11/03/2023
202344013 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2023
202344013 368.04-00 Assets for Control of Transferee (Type "D") 11/03/2023
202344012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/03/2023
202344012 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023
202344011 1092.05-00 Mixed Straddles 11/03/2023
202344010 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 11/03/2023
202344009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2023

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