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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编号 UILC 主题 发布日期
202425019 4945.04-04 Grants to Individuals 06/21/2024
202425017 4945.04-04 Grants to Individuals 06/21/2024
202425016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2024
202425015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2024
202425014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2024
202425013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2024
202425012 2032.00-00 Alternate Valuation 06/21/2024
202425012 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024
202425011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/21/2024
202425011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/21/2024
202425010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/21/2024
202425010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/21/2024
202425009 7701.00-00 Definitions 06/21/2024
202425009 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024
202425009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2024
202425008 7701.00-00 Definitions 06/21/2024
202425008 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024
202425008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2024
202425007 7701.00-00 Definitions 06/21/2024
202425007 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024
202425007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2024
202425006 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024
202425006 9100.05-00 Section 266; Carrying Charges 06/21/2024
202425005 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2024
202425005 2642.00-00 Inclusion Ratio 06/21/2024