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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Номер UILC Тема Дата публикации
202417021 461.01-00 Accrual Method 04/26/2024
202417021 461.06-01 Accrual Basis 04/26/2024
202417022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024
202417023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024
202417024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024
202417025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024
202417026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024
202417027 4945.04-04 Grants to Individuals 04/26/2024
202417028 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) ADMINISTRATION: Authority of officers of Internal Revenue 04/26/2024
202418000 6110.00-00 Index for Public Inspection of Written Determination 05/03/2024
202418001 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/03/2024
202418002 7701.01-00 Associations v. Corporations 05/03/2024
202418002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2024
202418003 1362.04-00 Inadvertent Terminations 05/03/2024
202418004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2024
202418004 9100.00-00 Extension of Time for Making Certain Elections 05/03/2024
202418004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2024
202418005 7701.00-00 Definitions 05/03/2024
202418005 9100.00-00 Extension of Time for Making Certain Elections 05/03/2024
202418006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2024
202418006 754.02-00 Timeliness of Election 05/03/2024
202418006 9100.00-00 Extension of Time for Making Certain Elections 05/03/2024
202418006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2024
202418007 168.00-00 Modified Accelerated Cost Recovery System 05/03/2024
202418007 9100.00-00 Extension of Time for Making Certain Elections 05/03/2024