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
202607012 1362.00-00 Election by Small Business Corporation 02/13/2026
202607012 1362.02-00 Termination of Election 02/13/2026
202607012 1362.04-00 Inadvertent Terminations 02/13/2026
202607013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2026
202607014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2026
202607015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2026
202607016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2026
202607017 7701.00-00 Definitions 02/13/2026
202607017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2026
202607019 9100.00-00 Extension of Time for Making Certain Elections 02/13/2026
202607019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/13/2026
202607020 9100.00-00 Extension of Time for Making Certain Elections 02/13/2026
202607020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/13/2026
202607021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2026
202607023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/13/2026
202607023 501.03-30 Organizational and Operational Tests 02/13/2026
202607023 501.35-00 "Exclusively" Test 02/13/2026
202606000 6110.00-00 Index for Public Inspection of Written Determination 02/06/2026
202606001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/06/2026
202606002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/06/2026
202606003 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/06/2026
202606004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/06/2026
202606005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/06/2026
202606006 501.03-05 Corporations 02/06/2026
202606007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/06/2026