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
202210006 7701.00-00 Definitions 03/11/2022
202210006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2022
202210005 302.04-03 Termination of a Business 03/11/2022
202210004 402.07-00 Unrealized Appreciation of Employer's Securities 03/11/2022
202210003 7701.00-00 Definitions 03/11/2022
202210003 9100.00-00 Extension of Time for Making Certain Elections 03/11/2022
202210003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2022
202210002 1361.03-02 Qualified Subchapter S Trusts 03/11/2022
202210002 1362.00-00 Election by Small Business Corporation 03/11/2022
202210002 1362.01-01 Shareholder Consent 03/11/2022
202210002 1362.04-00 Inadvertent Terminations 03/11/2022
202210001 1362.04-00 Inadvertent Terminations 03/11/2022
202210000 6110.00-00 Index for Public Inspection of Written Determination 03/11/2022
202209013 4945.04-04 Grants to Individuals 03/04/2022
202209012 53.00-00 Credit for Prior Year Minimum Tax Liability 03/04/2022
202209011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/04/2022
202209011 9100.00-00 Extension of Time for Making Certain Elections 03/04/2022
202209010 1362.04-00 Inadvertent Terminations 03/04/2022
202209009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/04/2022
202209008 9100.02-03 R and D Expenditures 03/04/2022
202209007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/04/2022
202209006 2632.01-00 Time and Manner of Allocation 03/04/2022
202209006 9100.00-00 Extension of Time for Making Certain Elections 03/04/2022
202209005 1362.04-00 Inadvertent Terminations 03/04/2022
202209004 7701.00-00 Definitions 03/04/2022