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
202248016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2022
202248017 509.02-01 Publicly Supported Organizations 12/02/2022
202248001 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022
202248003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/02/2022
202248006 2642.00-00 Inclusion Ratio 12/02/2022
202248006 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022
202248007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2022
202248008 355.01-00 Spin-Off 12/02/2022
202248008 355.05-01 Distribution of Control 12/02/2022
202248008 368.00-00 Definitions Relating to Corporate Reorganizations 12/02/2022
202248009 1502.13-00 Intercompany Transactions 12/02/2022
202248009 1502.13-01 Stock of Members 12/02/2022
202249019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2022
202249020 4945.04-04 Grants to Individuals 12/09/2022
202249021 4945.04-04 Grants to Individuals 12/09/2022
202249022 4942.03-07 Set-Asides 12/09/2022
202249023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/09/2022
202249024 4945.04-04 Grants to Individuals 12/09/2022
202249000 6110.00-00 Index for Public Inspection of Written Determination 12/09/2022
202249001 1362.00-00 Election by Small Business Corporation 12/09/2022
202249002 7701.00-00 Definitions 12/09/2022
202249003 1362.00-00 Election by Small Business Corporation 12/09/2022
202249004 1362.00-00 Election by Small Business Corporation 12/09/2022
202249005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/09/2022
202249006 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/09/2022

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