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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Número UILC Asunto Fecha de publicación
202323011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/09/2023
202323011 501.03-30 Organizational and Operational Tests 06/09/2023
202323010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/09/2023
202323009 501.07-00 Social Clubs 06/09/2023
202323008 1361.03-03 Electing Small Business Trusts 06/09/2023
202323008 1362.00-00 Election by Small Business Corporation 06/09/2023
202323008 1362.04-00 Inadvertent Terminations 06/09/2023
202323007 860D.01-00 Election 06/09/2023
202323007 9100.00-00 Extension of Time for Making Certain Elections 06/09/2023
202323006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/09/2023
202323006 125.00-00 Cafeteria Plans 06/09/2023
202323005 6402.00-00 Authority to Make Credits or Refunds 06/09/2023
202323005 6413.00-00 Special Rules Applicable to Certain Employment Taxes 06/09/2023
202323004 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2023
202323003 7701.00-00 Definitions 06/09/2023
202323003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/09/2023
202323002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/09/2023
202323002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/09/2023
202323001 9100.04-00 Section 168; MACRS 06/09/2023
202323000 6110.00-00 Index for Public Inspection of Written Determination 06/09/2023
202322020 4945.04-04 Grants to Individuals 06/02/2023
202322019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/02/2023
202322019 501.03-08 Educational Organizations 06/02/2023
202322018 1362.04-00 Inadvertent Terminations 06/02/2023
202322017 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023

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