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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202423005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2024 |
| 202423004 | 7701.00-00 | Definitions | 06/07/2024 |
| 202423004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2024 |
| 202423003 | 7701.00-00 | Definitions | 06/07/2024 |
| 202423003 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2024 |
| 202423003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2024 |
| 202423002 | 642.03-00 | Charitable Deduction | 06/07/2024 |
| 202423002 | 642.03-01 | Gross Income Requirement | 06/07/2024 |
| 202423002 | 642.03-02 | Pursuant to Governing Instrument | 06/07/2024 |
| 202423002 | 642.03-03 | Paid or Permanently Set Aside | 06/07/2024 |
| 202423001 | 1400Z.01-00 | Designation of Opportunity Zones | 06/07/2024 |
| 202423001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/07/2024 |
| 202423001 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2024 |
| 202423000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/07/2024 |
| 202422014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/31/2024 |
| 202422014 | 501.07-00 | Social Clubs | 05/31/2024 |
| 202422014 | 501.07-03 | Leases or Sales of Club Property | 05/31/2024 |
| 202422013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/31/2024 |
| 202422013 | 501.03-05 | Corporations | 05/31/2024 |
| 202422013 | 501.35-00 | "Exclusively" Test | 05/31/2024 |
| 202422012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/31/2024 |
| 202422012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/31/2024 |
| 202422012 | 501.03-30 | Organizational and Operational Tests | 05/31/2024 |
| 202422011 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/31/2024 |
| 202422010 | 881.00-00 | Tax on Income of Foreign Corporations Not Connected with United States Business | 05/31/2024 |
