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
202408001 1362.04-00 Inadvertent Terminations 02/23/2024
202408000 6110.00-00 Index for Public Inspection of Written Determination 02/23/2024
202407006 4945.04-04 Grants to Individuals 02/16/2024
202407005 1361.00-00 Definitions 02/16/2024
202407005 1361.03-00 Certain Trusts Permitted as Shareholders 02/16/2024
202407005 1361.03-02 Qualified Subchapter S Trusts 02/16/2024
202407005 1361.03-03 Electing Small Business Trusts 02/16/2024
202407005 1362.00-00 Election by Small Business Corporation 02/16/2024
202407005 1362.04-00 Inadvertent Terminations 02/16/2024
202407004 2056.07-00 Qualified Terminable Interest Property 02/16/2024
202407004 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024
202407003 614.04-00 Aggregating Non-Operating Mineral Interests 02/16/2024
202407003 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024
202407002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/16/2024
202407002 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024
202407001 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024
202407001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2024
202407000 6110.00-00 Index for Public Inspection of Written Determination 02/16/2024
202406020 4945.04-04 Grants to Individuals 02/09/2024
202406019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/09/2024
202406018 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/09/2024
202406017 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/09/2024
202406016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/09/2024
202406015 4945.04-04 Grants to Individuals 02/09/2024
202406014 501.33-00 Private v. Public Interest Served 02/09/2024