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
202042006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/16/2020
202042006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/16/2020
202042006 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042006 9100.22-00 Other 10/16/2020
202042005 168.24-00 Public Utility Property 10/16/2020
202042004 468A.04-01 Initial Schedules 10/16/2020
202042004 468A.04-02 Revised Schedules 10/16/2020
202042003 1033.00-00 Involuntary Conversion 10/16/2020
202042003 1033.01-00 General Rule 10/16/2020
202042003 1033.02-00 Definition of Involuntary Conversion Events 10/16/2020
202042002 1033.00-00 Involuntary Conversion 10/16/2020
202042001 1361.01-04 More than One Class of Stock 10/16/2020
202042001 1362.04-00 Inadvertent Terminations 10/16/2020
202042000 6110.00-00 Index for Public Inspection of Written Determination 10/16/2020
202041016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/09/2020
202041015 4945.04-04 Grants to Individuals 10/09/2020
202041014 4945.04-04 Grants to Individuals 10/09/2020
202041013 4945.04-04 Grants to Individuals 10/09/2020
202041012 4945.04-04 Grants to Individuals 10/09/2020
202041011 4945.04-04 Grants to Individuals 10/09/2020
202041010 4945.04-04 Grants to Individuals 10/09/2020
202041009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/09/2020
202041009 501.03-05 Corporations 10/09/2020
202041009 501.35-00 "Exclusively" Test 10/09/2020
202041009 501.36-01 Section 501(c)(3) Organizations 10/09/2020

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