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
202240028 501.03-30 Organizational and Operational Tests 10/07/2022
202240027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2022
202240026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2022
202240025 501.07-00 Social Clubs 10/07/2022
202240024 501.07-00 Social Clubs 10/07/2022
202240023 501.07-00 Social Clubs 10/07/2022
202240022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2022
202240021 501.07-00 Social Clubs 10/07/2022
202240020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2022
202240019 7701.34-00 Codified Economic Substance 10/07/2022
202240018 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/07/2022
202240017 1502.13-00 Intercompany Transactions 10/07/2022
202240016 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/07/2022
202240016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/07/2022
202240015 1362.00-00 Election by Small Business Corporation 10/07/2022
202240015 1362.01-03 Late Elections 10/07/2022
202240014 1362.01-03 Late Elections 10/07/2022
202240014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2022
202240013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/07/2022
202240013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/07/2022
202240012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/07/2022
202240012 9100.22-00 Other 10/07/2022
202240011 9100.00-00 Extension of Time for Making Certain Elections 10/07/2022
202240011 9100.22-00 Other 10/07/2022
202240011 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 10/07/2022

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