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
202507012 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/14/2025
202507012 501.06-01 Performance of Particular Services for Members 02/14/2025
202507011 9100.04-00 Section 168; MACRS 02/14/2025
202507010 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 02/14/2025
202507010 9100.00-00 Extension of Time for Making Certain Elections 02/14/2025
202507009 9100.04-00 Section 168; MACRS 02/14/2025
202507008 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2025
202507008 2652.00-00 Other Definitions 02/14/2025
202507008 2654.00-00 Special Rules 02/14/2025
202507008 9100.00-00 Extension of Time for Making Certain Elections 02/14/2025
202507007 7701.00-00 Definitions 02/14/2025
202507007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2025
202507006 1361.00-00 Definitions 02/14/2025
202507006 1361.03-00 Certain Trusts Permitted as Shareholders 02/14/2025
202507006 1361.03-03 Electing Small Business Trusts 02/14/2025
202507006 1362.04-00 Inadvertent Terminations 02/14/2025
202507005 2642.00-00 Inclusion Ratio 02/14/2025
202507004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/14/2025
202507004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/14/2025
202507003 2642.00-00 Inclusion Ratio 02/14/2025
202507002 7701.00-00 Definitions 02/14/2025
202507002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2025
202507001 7701.00-00 Definitions 02/14/2025
202507001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2025
202507000 6110.00-00 Index for Public Inspection of Written Determination 02/14/2025