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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 |
|---|---|---|---|
| 202214018 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214017 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214016 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214015 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/08/2022 |
| 202214015 | 501.06-01 | Performance of Particular Services for Members | 04/08/2022 |
| 202214014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/08/2022 |
| 202214014 | 501.03-30 | Organizational and Operational Tests | 04/08/2022 |
| 202214014 | 501.36-00 | Business Activities | 04/08/2022 |
| 202214014 | 501.36-01 | Section 501(c)(3) Organizations | 04/08/2022 |
| 202214013 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/08/2022 |
| 202214012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/08/2022 |
| 202214012 | 754.02-00 | Timeliness of Election | 04/08/2022 |
| 202214012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2022 |
| 202214012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/08/2022 |
| 202214011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/08/2022 |
| 202214011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/08/2022 |
| 202214010 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/08/2022 |
| 202214010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/08/2022 |
| 202214009 | 7701.00-00 | Definitions | 04/08/2022 |
| 202214009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2022 |
| 202214008 | 408.03-00 | Rollover Contributions | 04/08/2022 |
| 202214007 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/08/2022 |
| 202214006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/08/2022 |
| 202214006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/08/2022 |
| 202214005 | 9100.10-00 | Section 446 | 04/08/2022 |
