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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
202202003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/14/2022
202202002 42.00-00 Low-Income Housing Credit 01/14/2022
202202002 9100.01-00 Section 42; Low-Income Housing Credit 01/14/2022
202202001 7701.00-00 Definitions 01/14/2022
202202001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2022
202202000 6110.00-00 Index for Public Inspection of Written Determination 01/14/2022
202201015 501.33-00 Private v. Public Interest Served 01/07/2022
202201015 501.35-00 "Exclusively" Test 01/07/2022
202201014 501.07-03 Leases or Sales of Club Property 01/07/2022
202201013 7701.00-00 Definitions 01/07/2022
202201013 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201012 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201011 1295.02-02 Retroactive Elections 01/07/2022
202201010 1275.08-00 Integration 01/07/2022
202201010 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/07/2022
202201009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/07/2022
202201008 9100.20-00 Section 1502; Election to File Consolidated Return 01/07/2022
202201007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/07/2022
202201007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/07/2022
202201006 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/07/2022
202201005 355.01-02 Split-Up 01/07/2022
202201005 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2022