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Written determinations

 

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
202627004 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2026
202627003 7701.00-00 Definitions 07/02/2026
202627003 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2026
202627002 4942.00-00 Taxes on Failure to Distribute Income 07/02/2026
202627001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/02/2026
202627001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/02/2026
202627000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2026
202626016 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026
202626015 4945.04-04 Grants to Individuals 06/26/2026
202626014 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026
202626013 4945.04-04 Grants to Individuals 06/26/2026
202626012 4945.04-04 Grants to Individuals 06/26/2026
202626011 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026
202626010 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026
202626009 4945.04-04 Grants to Individuals 06/26/2026
202626008 4945.04-04 Grants to Individuals 06/26/2026
202626007 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026
202626006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/26/2026
202626006 501.03-05 Corporations 06/26/2026
202626006 501.33-00 Private v. Public Interest Served 06/26/2026
202626005 9100.04-00 Section 168; MACRS 06/26/2026
202626004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/26/2026
202626004 754.02-00 Timeliness of Election 06/26/2026