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
202231004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/05/2022
202231004 355.01-00 Spin-Off 08/05/2022
202231004 355.01-01 Split-Off 08/05/2022
202231004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/05/2022
202231004 361.02-00 Distributions 08/05/2022
202231004 361.02-02 Certain Transfers to Creditors 08/05/2022
202231004 368.00-00 Definitions Relating to Corporate Reorganizations 08/05/2022
202231004 368.04-00 Assets for Control of Transferee (Type "D") 08/05/2022
202231003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/05/2022
202231003 263.15-03 Allocation of Success-Based Fees 08/05/2022
202231003 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231002 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231002 9100.20-00 Section 1502; Election to File Consolidated Return 08/05/2022
202231001 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231001 9100.10-00 Section 446 08/05/2022
202231001 9100.10-01 Accounting Methods 08/05/2022
202231000 6110.00-00 Index for Public Inspection of Written Determination 08/05/2022
202230018 4945.04-04 Grants to Individuals 07/29/2022
202230017 4945.04-04 Grants to Individuals 07/29/2022
202230016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230014 501.07-00 Social Clubs 07/29/2022
202230013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/29/2022
202230013 501.04-06 Community 07/29/2022
202230013 501.04-07 Homeowners Association 07/29/2022

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