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
202247015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2022
202247015 501.03-30 Organizational and Operational Tests 11/25/2022
202247016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/25/2022
202247016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2022
202247016 501.03-30 Organizational and Operational Tests 11/25/2022
202247016 501.33-00 Private v. Public Interest Served 11/25/2022
202247017 4945.04-04 Grants to Individuals 11/25/2022
202247018 4945.04-04 Grants to Individuals 11/25/2022
202247019 4945.04-04 Grants to Individuals 11/25/2022
202248000 6110.00-00 Index for Public Inspection of Written Determination 12/02/2022
202248001 2642.00-00 Inclusion Ratio 12/02/2022
202248001 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022
202248002 1362.04-00 Inadvertent Terminations 12/02/2022
202248003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/02/2022
202248003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/02/2022
202248004 9100.22-00 Other 12/02/2022
202248005 9100.22-00 Other 12/02/2022
202248006 2632.00-00 Special Rules for Allocation of GST Exemption 12/02/2022
202248006 2642.00-00 Inclusion Ratio 12/02/2022
202248006 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022
202248007 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022
202248007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2022
202248008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/02/2022
202248008 355.01-00 Spin-Off 12/02/2022
202248008 355.05-01 Distribution of Control 12/02/2022

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