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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숫자 UILC 주제 출시일
202249018 501.36-00 Business Activities 12/09/2022
202249019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2022
202249020 4945.04-04 Grants to Individuals 12/09/2022
202249021 4945.04-04 Grants to Individuals 12/09/2022
202249022 4942.03-07 Set-Asides 12/09/2022
202249023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/09/2022
202249024 4945.04-04 Grants to Individuals 12/09/2022
202250000 6110.00-00 Index for Public Inspection of Written Determination 12/16/2022
202250001 7701.00-00 Definitions 12/16/2022
202250001 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2022
202250002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2022
202250002 754.02-00 Timeliness of Election 12/16/2022
202250002 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2022
202250003 754.02-00 Timeliness of Election 12/16/2022
202250004 163.10-13 (TCJA) Exemptions, elections and exceptions (including allocations) 12/16/2022
202250004 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250005 7701.00-00 Definitions 12/16/2022
202250005 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2022
202250006 1361.05-00 Qualified Subchapter S Subsidiary 12/16/2022
202250006 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250007 1362.00-00 Election by Small Business Corporation 12/16/2022
202250007 1362.02-00 Termination of Election 12/16/2022

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