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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202118007 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 05/07/2021 |
| 202118006 | 1275.08-00 | Integration | 05/07/2021 |
| 202118006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/07/2021 |
| 202118005 | 6045.00-00 | Returns of Brokers | 05/07/2021 |
| 202118004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/07/2021 |
| 202118004 | 355.01-00 | Spin-Off | 05/07/2021 |
| 202118004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/07/2021 |
| 202118004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/07/2021 |
| 202118003 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 05/07/2021 |
| 202118002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/07/2021 |
| 202118001 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 05/07/2021 |
| 202118000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/07/2021 |
| 202117023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/30/2021 |
| 202117023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/30/2021 |
| 202117023 | 501.33-00 | Private v. Public Interest Served | 04/30/2021 |
| 202117022 | 4945.04-04 | Grants to Individuals | 04/30/2021 |
| 202117021 | 4945.04-04 | Grants to Individuals | 04/30/2021 |
| 202117020 | 4945.04-04 | Grants to Individuals | 04/30/2021 |
| 202117019 | 4945.04-04 | Grants to Individuals | 04/30/2021 |
| 202117018 | 4945.04-04 | Grants to Individuals | 04/30/2021 |
| 202117017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/30/2021 |
| 202117017 | 501.03-30 | Organizational and Operational Tests | 04/30/2021 |
| 202117016 | 501.06-01 | Performance of Particular Services for Members | 04/30/2021 |
| 202117016 | 501.06-02 | Conduct of Business for Profit | 04/30/2021 |
| 202117015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/30/2021 |
