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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編號 UILC 主題 發布日期
202612011 4945.04-04 Grants to Individuals 03/20/2026
202612010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2026
202612010 501.03-30 Organizational and Operational Tests 03/20/2026
202612010 501.33-00 Private v. Public Interest Served 03/20/2026
202612009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/20/2026
202612009 501.04-07 Homeowners Association 03/20/2026
202612008 9100.00-00 Extension of Time for Making Certain Elections 03/20/2026
202612007 7701.00-00 Definitions 03/20/2026
202612007 9100.00-00 Extension of Time for Making Certain Elections 03/20/2026
202612007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/20/2026
202612006 2010.04-00 Portability Election under 2010(c)(5)(A) 03/20/2026
202612006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 03/20/2026
202612005 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/20/2026
202612005 1361.00-00 Definitions 03/20/2026
202612005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 03/20/2026
202612005 1362.02-00 Termination of Election 03/20/2026
202612005 1362.02-02 Ceases to be Small Business Corporation 03/20/2026
202612005 83.00-00 Property Transferred in Connection With Performance of Services 03/20/2026
202612004 1362.00-00 Election by Small Business Corporation 03/20/2026
202612004 1362.04-00 Inadvertent Terminations 03/20/2026
202612003 9100.00-00 Extension of Time for Making Certain Elections 03/20/2026
202612002 7701.00-00 Definitions 03/20/2026
202612002 7701.01-00 Associations v. Corporations 03/20/2026
202612002 9100.00-00 Extension of Time for Making Certain Elections 03/20/2026
202612002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/20/2026