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
202549021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/05/2025
202549021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2025
202549021 501.03-30 Organizational and Operational Tests 12/05/2025
202549021 501.33-00 Private v. Public Interest Served 12/05/2025
202549020 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 12/05/2025
202549019 501.03-04 Unincorporated Associations 12/05/2025
202549018 4945.04-04 Grants to Individuals 12/05/2025
202549017 6033.01-00 Exempt v. Non Exempt From Filing 12/05/2025
202549016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/05/2025
202549016 501.33-00 Private v. Public Interest Served 12/05/2025
202549015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/05/2025
202549015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2025
202549014 165.06-02 Securities In Affiliated Corporations 12/05/2025
202549013 1362.00-00 Election by Small Business Corporation 12/05/2025
202549013 1362.01-00 Eligible v. Ineligible 12/05/2025
202549013 1362.01-02 Election After Termination 12/05/2025
202549013 1362.02-00 Termination of Election 12/05/2025
202549013 1362.02-02 Ceases to be Small Business Corporation 12/05/2025
202549013 1362.04-00 Inadvertent Terminations 12/05/2025
202549012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/05/2025
202549012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/05/2025
202549011 355.01-00 Spin-Off 12/05/2025
202549011 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 12/05/2025
202549010 1361.05-00 Qualified Subchapter S Subsidiary 12/05/2025
202549010 9100.00-00 Extension of Time for Making Certain Elections 12/05/2025