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
201544031 150.01-04 501(c)(3) Organization 10/30/2015
201544030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/30/2015
201544029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/30/2015
201544028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/30/2015
201544027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/30/2015
201544026 501.07-00 Social Clubs 10/30/2015
201544025 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/30/2015
201544025 512.01-02 Rent v. Ordinary Business Profits 10/30/2015
201544025 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 10/30/2015
201544024 06.04.00-00 ATTORNEYS: Practice 10/30/2015
201544023 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544022 1361.05-00 Qualified Subchapter S Subsidiary 10/30/2015
201544021 1502.21-00 Consolidated Net Operating Loss Deduction 10/30/2015
201544021 9100.22-00 Other 10/30/2015
201544020 1362.00-00 Election by Small Business Corporation 10/30/2015
201544019 104.01-00 Health and Accident Insurance 10/30/2015
201544018 167.22-01 Normalization Rules 10/30/2015
201544017 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/30/2015
201544017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/30/2015
201544016 1362.04-00 Inadvertent Terminations 10/30/2015
201544015 301.00-00 Distributions of Property 10/30/2015
201544015 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 10/30/2015
201544015 305.03-00 Distributions in Lieu of Money 10/30/2015
201544014 9100.04-00 Section 168; MACRS 10/30/2015
201544013 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015

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