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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编号 UILC 主题 发布日期
202309017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/03/2023
202309017 501.03-30 Organizational and Operational Tests 03/03/2023
202309017 501.35-00 "Exclusively" Test 03/03/2023
202309016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/03/2023
202309016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/03/2023
202309016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/03/2023
202309016 501.03-30 Organizational and Operational Tests 03/03/2023
202309016 501.35-00 "Exclusively" Test 03/03/2023
202309015 1221.00-00 Capital Asset v. Not a Capital Asset 03/03/2023
202309015 1221.01-00 Property Held Properly In Inventory 03/03/2023
202309015 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 03/03/2023
202309015 741.00-00 Recognition and Character of Gain or Loss on Sale or Exchange 03/03/2023
202309015 741.02-00 Sale of Interest v. Sale of Assets 03/03/2023
202309015 751.01-00 Sale or Exchange of Interest in Partnership 03/03/2023
202309015 751.04-00 Inventory Items 03/03/2023
202309014 148.00-00 Arbitrage 03/03/2023
202309014 148.05-00 Temporary Period Exception 03/03/2023
202309013 355.01-01 Split-Off 03/03/2023
202309013 368.04-00 Assets for Control of Transferee (Type "D") 03/03/2023
202309012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/03/2023
202309012 9100.22-00 Other 03/03/2023
202309011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/03/2023
202309011 9100.22-00 Other 03/03/2023
202309010 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/03/2023
202309010 338.01-00 Express Election 03/03/2023

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