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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 |
|---|---|---|---|
| 202219006 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 05/13/2022 |
| 202219005 | 1362.04-00 | Inadvertent Terminations | 05/13/2022 |
| 202219004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/13/2022 |
| 202219004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2022 |
| 202219004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/13/2022 |
| 202219003 | 7701.00-00 | Definitions | 05/13/2022 |
| 202219003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2022 |
| 202219003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/13/2022 |
| 202219002 | 1502.13-00 | Intercompany Transactions | 05/13/2022 |
| 202219002 | 1502.13-01 | Stock of Members | 05/13/2022 |
| 202219001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/13/2022 |
| 202219000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/13/2022 |
| 202218032 | 4945.04-04 | Grants to Individuals | 05/06/2022 |
| 202218031 | 4945.04-04 | Grants to Individuals | 05/06/2022 |
| 202218030 | 4945.04-04 | Grants to Individuals | 05/06/2022 |
| 202218029 | 4945.04-04 | Grants to Individuals | 05/06/2022 |
| 202218028 | 408.03-00 | Rollover Contributions | 05/06/2022 |
| 202218028 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 05/06/2022 |
| 202218027 | 4945.04-04 | Grants to Individuals | 05/06/2022 |
| 202218026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/06/2022 |
| 202218026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/06/2022 |
| 202218026 | 501.03-30 | Organizational and Operational Tests | 05/06/2022 |
| 202218026 | 501.35-00 | "Exclusively" Test | 05/06/2022 |
| 202218025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/06/2022 |
| 202218025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/06/2022 |
