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
202302006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023
202302007 402A.00-00 Optional Treatment of Elective Deferrals as Roth Contributions 01/13/2023
202302008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/13/2023
202302008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2023
202302008 9100.00-00 Extension of Time for Making Certain Elections 01/13/2023
202302008 9100.22-00 Other 01/13/2023
202302009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2023
202302009 9100.22-00 Other 01/13/2023
202302010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2023
202302010 9100.22-00 Other 01/13/2023
202302011 165.00-00 Deductions For Losses 01/13/2023
202302011 165.13-00 Abandonment Losses 01/13/2023
202302012 170.12-09 Substantiation 01/13/2023
202302013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2023
202302014 4942.03-07 Set-Asides 01/13/2023
202302015 4945.04-04 Grants to Individuals 01/13/2023
202302016 501.07-00 Social Clubs 01/13/2023
202302017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/13/2023
202302017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2023
202302017 501.03-30 Organizational and Operational Tests 01/13/2023
202302017 501.33-00 Private v. Public Interest Served 01/13/2023
202302017 501.35-00 "Exclusively" Test 01/13/2023
202303000 6110.00-00 Index for Public Inspection of Written Determination 01/20/2023
202303001 9100.00-00 Extension of Time for Making Certain Elections 01/20/2023
202303002 1361.00-00 Definitions 01/20/2023