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
202228003 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228002 9100.04-00 Section 168; MACRS 07/15/2022
202228001 1502.21-00 Consolidated Net Operating Loss Deduction 07/15/2022
202228001 9100.22-00 Other 07/15/2022
202228000 6110.00-00 Index for Public Inspection of Written Determination 07/15/2022
202227016 4945.04-04 Grants to Individuals 07/08/2022
202227015 4945.04-04 Grants to Individuals 07/08/2022
202227014 4945.04-04 Grants to Individuals 07/08/2022
202227013 4945.04-04 Grants to Individuals 07/08/2022
202227012 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/08/2022
202227012 501.04-06 Community 07/08/2022
202227012 501.04-07 Homeowners Association 07/08/2022
202227011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/08/2022
202227010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/08/2022
202227010 501.07-00 Social Clubs 07/08/2022
202227010 501.07-03 Leases or Sales of Club Property 07/08/2022
202227010 501.07-05 Business with Nonmembers 07/08/2022
202227009 1059.06-00 Election to Substitute Fair Market Value 07/08/2022
202227009 1059.06-02 Written Determination 07/08/2022
202227008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/08/2022
202227008 355.01-00 Spin-Off 07/08/2022
202227008 368.00-00 Definitions Relating to Corporate Reorganizations 07/08/2022
202227008 368.04-00 Assets for Control of Transferee (Type "D") 07/08/2022
202227007 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 07/08/2022
202227006 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 07/08/2022

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