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
202221016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/27/2022
202221016 501.06-01 Performance of Particular Services for Members 05/27/2022
202221016 501.06-02 Conduct of Business for Profit 05/27/2022
202221015 501.07-00 Social Clubs 05/27/2022
202221014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221012 501.07-00 Social Clubs 05/27/2022
202221011 501.03-30 Organizational and Operational Tests 05/27/2022
202221011 501.35-00 "Exclusively" Test 05/27/2022
202221010 501.19-00 Organization of Past or Present Armed Forces Members 05/27/2022
202221009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/27/2022
202221009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221009 501.35-00 "Exclusively" Test 05/27/2022
202221008 501.02-00 Title-Holding Company 05/27/2022
202221007 9100.04-00 Section 168; MACRS 05/27/2022
202221006 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/27/2022
202221005 9100.00-00 Extension of Time for Making Certain Elections 05/27/2022
202221005 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/27/2022
202221004 9100.00-00 Extension of Time for Making Certain Elections 05/27/2022
202221004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2022
202221003 1362.04-00 Inadvertent Terminations 05/27/2022
202221002 139.00-00 Disaster Relief Payments 05/27/2022
202221002 61.00-00 Gross Income v. Not Gross Income 05/27/2022
202221001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/27/2022
202221001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/27/2022

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