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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Номер UILC Тема Дата публикации
202227000 6110.00-00 Index for Public Inspection of Written Determination 07/08/2022
202226019 501.07-00 Social Clubs ADMINISTRATION: Authority of officers of Internal Revenue 07/01/2022
202226018 501.35-00 "Exclusively" Test 07/01/2022
202226018 501.03-30 Organizational and Operational Tests 07/01/2022
202226017 501.25-00 Section 501(c)(25) Organizations 07/01/2022
202226016 501.07-03 Leases or Sales of Club Property 07/01/2022
202226015 501.07-00 Social Clubs 07/01/2022
202226014 501.04-06 Community 07/01/2022
202226014 501.04-07 Homeowners Association 07/01/2022
202226013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2022
202226012 501.07-00 Social Clubs 07/01/2022
202226011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/01/2022
202226010 6323.05-00 Validity Against Judgment Creditors (See 6321.03-16) 07/01/2022
202226010 6321.01-18 Future Interest or Rights 07/01/2022
202226009 9100.00-00 Extension of Time for Making Certain Elections 07/01/2022
202226009 245A.00-00 Dividend Received Deduction 07/01/2022
202226008 338.01-00 Express Election 07/01/2022
202226008 9100.00-00 Extension of Time for Making Certain Elections 07/01/2022
202226008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/01/2022
202226008 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/01/2022
202226007 9100.04-00 Section 168; MACRS 07/01/2022
202226006 1296.00-00 Passive Foreign Investment Company 07/01/2022
202226005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/01/2022
202226005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/01/2022
202226004 7701.03-00 Association v. Trust 07/01/2022