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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202211009 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2022
202211008 1504.00-00 Definitions 03/18/2022
202211007 856.00-00 Definition of Real Estate Investment Trust 03/18/2022
202211007 9100.00-00 Extension of Time for Making Certain Elections 03/18/2022
202211006 1361.00-00 Definitions 03/18/2022
202211006 1361.05-00 Qualified Subchapter S Subsidiary 03/18/2022
202211006 9100.00-00 Extension of Time for Making Certain Elections 03/18/2022
202211005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/18/2022
202211004 168.24-01 Normalization Rules 03/18/2022
202211003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/18/2022
202211003 754.02-00 Timeliness of Election 03/18/2022
202211003 9100.00-00 Extension of Time for Making Certain Elections 03/18/2022
202211003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/18/2022
202211002 856.04-00 Rents From Real Property 03/18/2022
202211001 412.06-00 Minimum Funding Waiver 03/18/2022
202211000 6110.00-00 Index for Public Inspection of Written Determination 03/18/2022
202210026 4945.04-04 Grants to Individuals 03/11/2022
202210025 4945.04-04 Grants to Individuals 03/11/2022
202210024 4945.04-04 Grants to Individuals 03/11/2022
202210023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/11/2022
202210022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2022
202210021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/11/2022
202210020 163.08-00 Registration-required Obligations 03/11/2022
202210019 163.08-00 Registration-required Obligations 03/11/2022
202210018 163.08-00 Registration-required Obligations 03/11/2022