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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202249024 4945.04-04 Grants to Individuals 12/09/2022
202249023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/09/2022
202249022 4942.03-07 Set-Asides 12/09/2022
202249021 4945.04-04 Grants to Individuals 12/09/2022
202249020 4945.04-04 Grants to Individuals 12/09/2022
202249019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2022
202249018 501.36-00 Business Activities 12/09/2022
202249017 501.07-00 Social Clubs 12/09/2022
202249016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2022
202249015 4945.04-04 Grants to Individuals 12/09/2022
202249014 355.01-00 Spin-Off 12/09/2022
202249014 368.04-00 Assets for Control of Transferee (Type "D") 12/09/2022
202249013 884.00-00 Branch Tax 12/09/2022
202249013 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 12/09/2022
202249013 884.08-40 Incorporation of a U. S. Business 12/09/2022
202249013 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249012 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249012 9100.22-00 Other 12/09/2022
202249012 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 12/09/2022
202249012 951A.02-00 Net CFC Tested Income 12/09/2022
202249011 355.01-00 Spin-Off 12/09/2022
202249011 368.04-00 Assets for Control of Transferee (Type "D") 12/09/2022
202249010 1502.75-00 Filing Requirements 12/09/2022
202249010 9100.20-00 Section 1502; Election to File Consolidated Return 12/09/2022
202249009 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/09/2022