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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202144013 7701.00-00 Definitions 11/05/2021
202144013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144012 856.00-00 Definition of Real Estate Investment Trust 11/05/2021
202144012 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144011 856.00-00 Definition of Real Estate Investment Trust 11/05/2021
202144011 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/05/2021
202144010 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144010 9100.22-00 Other 11/05/2021
202144009 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144008 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144007 141.00-00 Private Activity Bond; Qualified Bond 11/05/2021
202144007 141.01-02 Security or Payment Test 11/05/2021
202144006 565.00-00 Consent Dividends 11/05/2021
202144006 856.00-00 Definition of Real Estate Investment Trust 11/05/2021
202144006 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144005 457.09-05 Certain Plans Excepted 11/05/2021
202144004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/05/2021
202144003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/05/2021
202144002 1362.00-00 Election by Small Business Corporation 11/05/2021
202144002 1362.04-00 Inadvertent Terminations 11/05/2021
202144001 7701.00-00 Definitions 11/05/2021
202144001 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021