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
202023001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/05/2020
202023001 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/05/2020
202023001 401.29-00 Cash or Deferred Arrangements 06/05/2020
202023000 6110.00-00 Index for Public Inspection of Written Determination 06/05/2020
202022009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/29/2020
202022009 501.04-03 Political Activities Organizations 05/29/2020
202022008 501.07-00 Social Clubs 05/29/2020
202022007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/29/2020
202022007 501.03-05 Corporations 05/29/2020
202022007 501.03-30 Organizational and Operational Tests 05/29/2020
202022006 501.03-05 Corporations 05/29/2020
202022006 501.32-00 Income Inures v. does Not Inure to Private Individual 05/29/2020
202022006 501.33-00 Private v. Public Interest Served 05/29/2020
202022006 501.36-00 Business Activities 05/29/2020
202022005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/29/2020
202022005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/29/2020
202022005 361.02-02 Certain Transfers to Creditors 05/29/2020
202022005 7805.00-00 Rules and Regulations 05/29/2020
202022005 7805.01-01 Prospective Application of Rulings 05/29/2020
202022004 851.00-00 Definition of Regulated Investment Company 05/29/2020
202022004 851.01-00 Election to be Regulated Investment Company 05/29/2020
202022004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/29/2020
202022004 9100.00-00 Extension of Time for Making Certain Elections 05/29/2020
202022003 1362.00-00 Election by Small Business Corporation 05/29/2020
202022003 1362.04-00 Inadvertent Terminations 05/29/2020

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