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
202151002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/23/2021
202151002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/23/2021
202151001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/23/2021
202151001 355.01-00 Spin-Off 12/23/2021
202151001 355.01-01 Split-Off 12/23/2021
202151001 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/23/2021
202151001 368.00-00 Definitions Relating to Corporate Reorganizations 12/23/2021
202151001 368.04-00 Assets for Control of Transferee (Type "D") 12/23/2021
202151000 6110.00-00 Index for Public Inspection of Written Determination 12/23/2021
202150036 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/17/2021
202150035 4945.04-04 Grants to Individuals 12/17/2021
202150034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150032 501.07-00 Social Clubs 12/17/2021
202150031 501.03-30 Organizational and Operational Tests 12/17/2021
202150031 501.32-01 Distribution of Assets to Private Individuals 12/17/2021
202150031 501.33-00 Private v. Public Interest Served 12/17/2021
202150030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021
202150024 501.07-00 Social Clubs 12/17/2021
202150023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/17/2021