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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編號 UILC 主題 發布日期
202237006 9100.10-01 Accounting Methods 09/16/2022
202237005 7874.00-00 Inversions 09/16/2022
202237005 7874.01-00 Acquisition of Substantially all of Assets 09/16/2022
202237004 856.00-00 Definition of Real Estate Investment Trust 09/16/2022
202237004 856.01-00 Income Requirements 09/16/2022
202237004 856.04-00 Rents From Real Property 09/16/2022
202237003 9100.00-00 Extension of Time for Making Certain Elections 09/16/2022
202237003 9100.20-00 Section 1502; Election to File Consolidated Return 09/16/2022
202237002 9100.00-00 Extension of Time for Making Certain Elections 09/16/2022
202237001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/16/2022
202237001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/16/2022
202237000 6110.00-00 Index for Public Inspection of Written Determination 09/16/2022
202236011 501.03-30 Organizational and Operational Tests 09/09/2022
202236011 501.35-00 "Exclusively" Test 09/09/2022
202236010 170.00-00 Charitable, Etc. Contributions and Gifts 09/09/2022
202236009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/09/2022
202236009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/09/2022
202236008 9100.10-01 Accounting Methods 09/09/2022
202236007 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/09/2022
202236007 1502.13-00 Intercompany Transactions 09/09/2022
202236007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/09/2022
202236007 355.01-00 Spin-Off 09/09/2022
202236007 368.00-00 Definitions Relating to Corporate Reorganizations 09/09/2022
202236007 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2022
202236006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2022

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