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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 |
|---|---|---|---|
| 202244020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/04/2022 |
| 202244020 | 501.03-30 | Organizational and Operational Tests | 11/04/2022 |
| 202244020 | 501.33-00 | Private v. Public Interest Served | 11/04/2022 |
| 202244019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/04/2022 |
| 202244018 | 501.03-30 | Organizational and Operational Tests | 11/04/2022 |
| 202244018 | 501.35-00 | "Exclusively" Test | 11/04/2022 |
| 202244017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/04/2022 |
| 202244016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 11/04/2022 |
| 202244015 | 501.07-00 | Social Clubs | 11/04/2022 |
| 202244014 | 501.07-00 | Social Clubs | 11/04/2022 |
| 202244013 | 4945.04-04 | Grants to Individuals | 11/04/2022 |
| 202244012 | 42.00-00 | Low-Income Housing Credit | 11/04/2022 |
| 202244012 | 9100.01-00 | Section 42; Low-Income Housing Credit | 11/04/2022 |
| 202244011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244010 | 6662.00-00 | Accuracy-related penalty | 11/04/2022 |
| 202244009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/04/2022 |
| 202244009 | 355.01-00 | Spin-Off | 11/04/2022 |
| 202244009 | 355.01-01 | Split-Off | 11/04/2022 |
| 202244009 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 11/04/2022 |
| 202244009 | 361.02-00 | Distributions | 11/04/2022 |
| 202244009 | 361.02-02 | Certain Transfers to Creditors | 11/04/2022 |
| 202244009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/04/2022 |
| 202244009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/04/2022 |
| 202244008 | 1223.10-00 | Reorganization | 11/04/2022 |
| 202244008 | 312.06-00 | Tax Free Distributions | 11/04/2022 |
