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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Número UILC Asunto Fecha de publicación
202413015 4945.04-04 Grants to Individuals 03/29/2024
202413014 4945.04-04 Grants to Individuals 03/29/2024
202413013 501.01-00 Instrumentalities of U.S. 03/29/2024
202413013 501.03-05 Corporations 03/29/2024
202413012 501.03-30 Organizational and Operational Tests 03/29/2024
202413011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/29/2024
202413011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/29/2024
202413010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/29/2024
202413010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/29/2024
202413009 115.00-00 Income of States, Municipalities, etc. 03/29/2024
202413008 7701.00-00 Definitions 03/29/2024
202413007 7701.00-00 Definitions 03/29/2024
202413007 9100.00-00 Extension of Time for Making Certain Elections 03/29/2024
202413007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2024
202413006 1361.00-00 Definitions 03/29/2024
202413006 1361.03-00 Certain Trusts Permitted as Shareholders 03/29/2024
202413006 1361.03-03 Electing Small Business Trusts 03/29/2024
202413006 1362.00-00 Election by Small Business Corporation 03/29/2024
202413006 1362.02-00 Termination of Election 03/29/2024
202413006 1362.04-00 Inadvertent Terminations 03/29/2024
202413005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/29/2024
202413005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/29/2024
202413004 856.00-00 Definition of Real Estate Investment Trust 03/29/2024
202413004 856.04-00 Rents From Real Property 03/29/2024
202413003 468A.04-02 Revised Schedules 03/29/2024