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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 |
|---|---|---|---|
| 202305015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/03/2023 |
| 202305015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/03/2023 |
| 202305015 | 501.03-30 | Organizational and Operational Tests | 02/03/2023 |
| 202305015 | 501.33-00 | Private v. Public Interest Served | 02/03/2023 |
| 202305014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/03/2023 |
| 202305013 | 501.07-00 | Social Clubs | 02/03/2023 |
| 202305012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/03/2023 |
| 202305011 | 6037.00-00 | Return of S Corporation | 02/03/2023 |
| 202305010 | 1502.13-00 | Intercompany Transactions | 02/03/2023 |
| 202305010 | 1502.19-00 | Excess Losses | 02/03/2023 |
| 202305010 | 301.00-00 | Distributions of Property | 02/03/2023 |
| 202305010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/03/2023 |
| 202305010 | 355.01-00 | Spin-Off | 02/03/2023 |
| 202305010 | 368.09-00 | Plan of Reorganization | 02/03/2023 |
| 202305009 | 856.01-00 | Income Requirements | 02/03/2023 |
| 202305008 | 7701.00-00 | Definitions | 02/03/2023 |
| 202305008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/03/2023 |
| 202305008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/03/2023 |
| 202305007 | 7701.00-00 | Definitions | 02/03/2023 |
| 202305007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/03/2023 |
| 202305006 | 7701.00-00 | Definitions | 02/03/2023 |
| 202305006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/03/2023 |
| 202305005 | 856.00-00 | Definition of Real Estate Investment Trust | 02/03/2023 |
| 202305005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/03/2023 |
| 202305004 | 1361.00-00 | Definitions | 02/03/2023 |
