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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숫자 UILC 주제 출시일
202047015 501.04-07 Homeowners Association 11/20/2020
202047014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047014 501.03-05 Corporations 11/20/2020
202047014 501.04-06 Community 11/20/2020
202047014 501.35-00 "Exclusively" Test 11/20/2020
202047014 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 11/20/2020
202047013 501.35-00 "Exclusively" Test 11/20/2020
202047012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047012 501.03-05 Corporations 11/20/2020
202047012 501.03-30 Organizational and Operational Tests 11/20/2020
202047012 501.33-00 Private v. Public Interest Served 11/20/2020
202047011 509.01-01 Private Foundation 11/20/2020
202047010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047010 501.33-00 Private v. Public Interest Served 11/20/2020
202047010 501.35-00 "Exclusively" Test 11/20/2020
202047009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047009 501.03-05 Corporations 11/20/2020
202047009 501.03-30 Organizational and Operational Tests 11/20/2020
202047009 501.33-00 Private v. Public Interest Served 11/20/2020
202047008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/20/2020
202047007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/20/2020
202047007 355.01-00 Spin-Off 11/20/2020
202047006 721.03-00 Transfer of Intangibles 11/20/2020
202047006 721.04-00 Gain Includible by Non U.S. Person 11/20/2020
202047005 170.00-00 Charitable, Etc. Contributions and Gifts 11/20/2020

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