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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 |
|---|---|---|---|
| 202311003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/17/2023 |
| 202311002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/17/2023 |
| 202311002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/17/2023 |
| 202311001 | 213.00-00 | Medical, Dental, etc., Expenses | 03/17/2023 |
| 202311001 | 213.05-00 | Medical Care | 03/17/2023 |
| 202311000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/17/2023 |
| 202310014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 03/10/2023 |
| 202310013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/10/2023 |
| 202310013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/10/2023 |
| 202310013 | 501.03-30 | Organizational and Operational Tests | 03/10/2023 |
| 202310013 | 501.33-00 | Private v. Public Interest Served | 03/10/2023 |
| 202310012 | 501.07-00 | Social Clubs | 03/10/2023 |
| 202310011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/10/2023 |
| 202310011 | 501.03-05 | Corporations | 03/10/2023 |
| 202310011 | 501.03-30 | Organizational and Operational Tests | 03/10/2023 |
| 202310010 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/10/2023 |
| 202310010 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/10/2023 |
| 202310010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/10/2023 |
| 202310009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/10/2023 |
| 202310009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/10/2023 |
| 202310008 | 1362.00-00 | Election by Small Business Corporation | 03/10/2023 |
| 202310008 | 1362.04-00 | Inadvertent Terminations | 03/10/2023 |
| 202310007 | 355.01-00 | Spin-Off | 03/10/2023 |
| 202310007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/10/2023 |
| 202310006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/10/2023 |
