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
202550017 1361.03-00 Certain Trusts Permitted as Shareholders 12/12/2025
202550017 1361.03-01 Grantor Trusts 12/12/2025
202550017 1361.03-02 Qualified Subchapter S Trusts 12/12/2025
202550017 1362.00-00 Election by Small Business Corporation 12/12/2025
202550017 1362.04-00 Inadvertent Terminations 12/12/2025
202550016 856.00-00 Definition of Real Estate Investment Trust 12/12/2025
202550015 856.01-00 Income Requirements 12/12/2025
202550015 856.04-00 Rents From Real Property 12/12/2025
202550014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/12/2025
202550014 9100.22-00 Other 12/12/2025
202550013 1502.32-00 Investment Adjustment 12/12/2025
202550013 9100.22-00 Other 12/12/2025
202550012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/12/2025
202550012 9100.00-00 Extension of Time for Making Certain Elections 12/12/2025
202550011 338.08-01 Notice Requirement 12/12/2025
202550011 9100.22-00 Other 12/12/2025
202550010 1445.04-01 Reduced Withholding Is Appropriate 12/12/2025
202550010 9100.00-00 Extension of Time for Making Certain Elections 12/12/2025
202550009 468A.04-02 Revised Schedules 12/12/2025
202550008 468A.04-02 Revised Schedules 12/12/2025
202550007 468A.04-02 Revised Schedules 12/12/2025
202550006 1295.00-00 Qualified Electing Fund 12/12/2025
202550006 1295.02-02 Retroactive Elections 12/12/2025
202550005 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/12/2025
202550005 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/12/2025