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
201848002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/30/2018
201848001 1362.04-00 Inadvertent Terminations 11/30/2018
201848000 6110.00-00 Index for Public Inspection of Written Determination 11/30/2018
201847011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/23/2018
201847011 501.03-05 Corporations 11/23/2018
201847010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/23/2018
201847010 501.03-30 Organizational and Operational Tests 11/23/2018
201847009 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847008 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 11/23/2018
201847008 4980.02-00 Exceptions 11/23/2018
201847007 7701.00-00 Definitions 11/23/2018
201847007 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847006 7701.00-00 Definitions 11/23/2018
201847006 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847005 7701.00-00 Definitions 11/23/2018
201847005 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847004 7701.00-00 Definitions 11/23/2018
201847004 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847003 2642.00-00 Inclusion Ratio 11/23/2018
201847003 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847002 2642.00-00 Inclusion Ratio 11/23/2018