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
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
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
202249007 9100.22-00 Other 12/09/2022
202249008 7701.00-00 Definitions 12/09/2022
202249009 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/09/2022
202249010 1502.75-00 Filing Requirements 12/09/2022
202249011 355.01-00 Spin-Off 12/09/2022
202249012 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249013 884.00-00 Branch Tax 12/09/2022
202249014 355.01-00 Spin-Off 12/09/2022
202249015 4945.04-04 Grants to Individuals 12/09/2022
202249016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2022
202249017 501.07-00 Social Clubs 12/09/2022
202249018 501.36-00 Business Activities 12/09/2022