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 |
|---|---|---|---|
| 202249003 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249003 | 1362.01-03 | Late Elections | 12/09/2022 |
| 202249002 | 7701.00-00 | Definitions | 12/09/2022 |
| 202249002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/09/2022 |
| 202249001 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/09/2022 |
| 202248017 | 509.02-01 | Publicly Supported Organizations | 12/02/2022 |
| 202248016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/02/2022 |
| 202248015 | 501.07-00 | Social Clubs | 12/02/2022 |
| 202248014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/02/2022 |
| 202248013 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/02/2022 |
| 202248012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/02/2022 |
| 202248011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/02/2022 |
| 202248010 | 6501.04-00 | Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) | 12/02/2022 |
| 202248009 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/02/2022 |
| 202248009 | 1502.13-00 | Intercompany Transactions | 12/02/2022 |
| 202248009 | 1502.13-01 | Stock of Members | 12/02/2022 |
| 202248008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/02/2022 |
| 202248008 | 355.01-00 | Spin-Off | 12/02/2022 |
| 202248008 | 355.05-01 | Distribution of Control | 12/02/2022 |
| 202248008 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/02/2022 |
| 202248007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/02/2022 |
| 202248007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/02/2022 |
| 202248006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/02/2022 |
