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
202329000 6110.00-00 Index for Public Inspection of Written Determination 07/21/2023
202328023 4945.04-04 Grants to Individuals 07/14/2023
202328022 4945.04-04 Grants to Individuals 07/14/2023
202328021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/14/2023
202328021 501.03-19 Public Recreation Facilities and Athletic Organizations 07/14/2023
202328020 9100.09-00 Section 442; Accounting Periods 07/14/2023
202328019 1276.00-00 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 07/14/2023
202328019 1276.03-00 Treatment of Nonrecognition Transactions 07/14/2023
202328019 1276.03-01 Transferred Basis Property 07/14/2023
202328019 1276.04-00 Special Rules 07/14/2023
202328019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/14/2023
202328019 355.01-00 Spin-Off 07/14/2023
202328019 368.00-00 Definitions Relating to Corporate Reorganizations 07/14/2023
202328019 368.04-00 Assets for Control of Transferee (Type "D") 07/14/2023
202328019 832.00-00 Insurance Company Taxable Income 07/14/2023
202328018 4943.00-00 Excise Taxes on Excess Business Holdings 07/14/2023
202328017 9100.04-00 Section 168; MACRS 07/14/2023
202328016 9100.04-00 Section 168; MACRS 07/14/2023
202328015 9100.04-00 Section 168; MACRS 07/14/2023
202328014 9100.04-00 Section 168; MACRS 07/14/2023
202328013 9100.04-00 Section 168; MACRS 07/14/2023
202328012 9100.04-00 Section 168; MACRS 07/14/2023
202328011 9100.04-00 Section 168; MACRS 07/14/2023
202328010 9100.04-00 Section 168; MACRS 07/14/2023
202328009 9100.04-00 Section 168; MACRS 07/14/2023

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