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
202310006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/10/2023
202310004 9100.00-00 Extension of Time for Making Certain Elections 03/10/2023
202310003 1362.04-00 Inadvertent Terminations 03/10/2023
202310002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/10/2023
202310001 1361.00-00 Definitions 03/10/2023
202310001 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/10/2023
202310001 1361.01-04 More than One Class of Stock 03/10/2023
202310001 1362.00-00 Election by Small Business Corporation 03/10/2023
202310001 1362.02-00 Termination of Election 03/10/2023
202310001 1362.04-00 Inadvertent Terminations 03/10/2023
202310000 6110.00-00 Index for Public Inspection of Written Determination 03/10/2023
202309021 509.02-01 Publicly Supported Organizations 03/03/2023
202309020 4945.04-04 Grants to Individuals 03/03/2023
202309019 4945.04-04 Grants to Individuals 03/03/2023
202309018 4945.04-04 Grants to Individuals 03/03/2023
202309017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/03/2023
202309017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/03/2023
202309017 501.03-30 Organizational and Operational Tests 03/03/2023
202309017 501.35-00 "Exclusively" Test 03/03/2023
202309016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/03/2023
202309016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/03/2023
202309016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/03/2023
202309016 501.03-30 Organizational and Operational Tests 03/03/2023
202309016 501.35-00 "Exclusively" Test 03/03/2023
202309015 1221.00-00 Capital Asset v. Not a Capital Asset 03/03/2023

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