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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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尋求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202352006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2023 |
| 202352005 | 7701.00-00 | Definitions | 12/29/2023 |
| 202352005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2023 |
| 202352004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2023 |
| 202352003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2023 |
| 202352002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2023 |
| 202352001 | 1362.04-00 | Inadvertent Terminations | 12/29/2023 |
| 202352000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/29/2023 |
| 202351016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2023 |
| 202351016 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 12/22/2023 |
| 202351015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2023 |
| 202351015 | 501.03-30 | Organizational and Operational Tests | 12/22/2023 |
| 202351015 | 501.33-00 | Private v. Public Interest Served | 12/22/2023 |
| 202351014 | 501.03-33 | Lessening the Burdens of Government | 12/22/2023 |
| 202351014 | 501.33-00 | Private v. Public Interest Served | 12/22/2023 |
| 202351013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2023 |
| 202351013 | 501.03-33 | Lessening the Burdens of Government | 12/22/2023 |
| 202351012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2023 |
| 202351011 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 12/22/2023 |
| 202351011 | 59.00-00 | Other Definitions and Special Rules | 12/22/2023 |
| 202351011 | 9100.02-00 | Section 59(e) | 12/22/2023 |
| 202351010 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/22/2023 |
| 202351010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/22/2023 |
| 202351009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/22/2023 |
| 202351009 | 355.01-00 | Spin-Off | 12/22/2023 |