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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編號 UILC 主題 發布日期
202246005 358.02-00 Allocation of Basis 11/18/2022
202246005 361.02-00 Distributions 11/18/2022
202246005 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 11/18/2022
202246006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/18/2022
202246006 9100.22-00 Other 11/18/2022
202246007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/18/2022
202246008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/18/2022
202246008 355.01-00 Spin-Off 11/18/2022
202246008 368.00-00 Definitions Relating to Corporate Reorganizations 11/18/2022
202246008 368.04-00 Assets for Control of Transferee (Type "D") 11/18/2022
202246009 6103.01-00 General Rule 11/18/2022
202246009 6103.02-00 Definitions 11/18/2022
202246009 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 11/18/2022
202246009 6103.08-01 Disclosure within the Department of Treasury 11/18/2022
202246010 6231.07-00 Tax Matters Partner 11/18/2022
202246011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2022
202246012 501.07-00 Social Clubs 11/18/2022
202246013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2022
202246014 501.07-00 Social Clubs 11/18/2022
202246015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2022
202246016 501.07-00 Social Clubs 11/18/2022
202247000 6110.00-00 Index for Public Inspection of Written Determination 11/25/2022
202247001 7701.00-00 Definitions 11/25/2022
202247002 1362.01-03 Late Elections 11/25/2022
202247003 9100.00-00 Extension of Time for Making Certain Elections 11/25/2022

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