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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.
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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 |
|---|---|---|---|
| 202521003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/23/2025 |
| 202521003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/23/2025 |
| 202521001 | 355.01-00 | Spin-Off | 05/23/2025 |
| 202521001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/23/2025 |
| 202521000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/23/2025 |
| 202520014 | 9100.00.00 | Extension of Time for Making Certain Elections | 05/16/2025 |
| 202520013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/16/2025 |
| 202520012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/16/2025 |
| 202520011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/16/2025 |
| 202520011 | 501.03-30 | Organizational and Operational Tests | 05/16/2025 |
| 202520011 | 501.03-33 | Lessening the Burdens of Government | 05/16/2025 |
| 202520011 | 501.35-00 | "Exclusively" Test | 05/16/2025 |
| 202520011 | 501.36-01 | Section 501(c)(3) Organizations | 05/16/2025 |
| 202520010 | 856.00-00 | Definition of Real Estate Investment Trust | 05/16/2025 |
| 202520009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/16/2025 |
| 202520009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/16/2025 |
| 202520008 | 42.00-00 | Low-Income Housing Credit | 05/16/2025 |
| 202520008 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/16/2025 |
| 202520007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/16/2025 |
| 202520007 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/16/2025 |
| 202520006 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/16/2025 |
| 202520005 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/16/2025 |
