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
202224016 4945.04-04 Grants to Individuals 06/17/2022
202224015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2022
202224015 501.33-00 Private v. Public Interest Served 06/17/2022
202224015 501.35-00 "Exclusively" Test 06/17/2022
202224015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/17/2022
202224014 501.06-01 Performance of Particular Services for Members 06/17/2022
202224014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/17/2022
202224013 501.03-08 Educational Organizations 06/17/2022
202224013 501.33-00 Private v. Public Interest Served 06/17/2022
202224012 355.01-00 Spin-Off 06/17/2022
202224012 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/17/2022
202224012 368.04-00 Assets for Control of Transferee (Type "D") 06/17/2022
202224012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/17/2022
202224011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 06/17/2022
202224011 597.05-01 Basis 06/17/2022
202224011 166.00-00 Bad Debts 06/17/2022
202224010 1234A.01-00 Right or Obligation With Respect to Personal Property 06/17/2022
202224010 165.00-00 Deductions For Losses 06/17/2022
202224010 263.08-03 Payment for Cancellation 06/17/2022
202224010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/17/2022
202224009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/17/2022
202224009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/17/2022
202224008 2601.00-00 Tax On Generation Skipping Transfers 06/17/2022
202224007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/17/2022
202224007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/17/2022