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
202304012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2023
202304011 501.07-00 Social Clubs 01/27/2023
202304010 501.07-00 Social Clubs 01/27/2023
202304009 263.13-00 Acquisition of Property, Intangibles 01/27/2023
202304008 1503.04-00 Dual Consolidated Loss 01/27/2023
202304008 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 01/27/2023
202304007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/27/2023
202304007 355.01-00 Spin-Off 01/27/2023
202304007 368.00-00 Definitions Relating to Corporate Reorganizations 01/27/2023
202304007 368.04-00 Assets for Control of Transferee (Type "D") 01/27/2023
202304006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/27/2023
202304005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/27/2023
202304005 355.01-00 Spin-Off 01/27/2023
202304005 355.01-01 Split-Off 01/27/2023
202304005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/27/2023
202304005 368.00-00 Definitions Relating to Corporate Reorganizations 01/27/2023
202304005 368.04-00 Assets for Control of Transferee (Type "D") 01/27/2023
202304004 1362.00-00 Election by Small Business Corporation 01/27/2023
202304004 1362.01-00 Eligible v. Ineligible 01/27/2023
202304004 1362.01-01 Shareholder Consent 01/27/2023
202304004 1362.02-00 Termination of Election 01/27/2023
202304004 1362.04-00 Inadvertent Terminations 01/27/2023
202304003 856.04-00 Rents From Real Property 01/27/2023
202304002 7701.00-00 Definitions 01/27/2023
202304002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/27/2023