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
202238019 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238016 501.07-00 Social Clubs 09/23/2022
202238015 501.07-00 Social Clubs 09/23/2022
202238014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238013 501.07-00 Social Clubs 09/23/2022
202238012 501.07-00 Social Clubs 09/23/2022
202238011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238010 501.03-30 Organizational and Operational Tests 09/23/2022
202238009 1362.00-00 Election by Small Business Corporation 09/23/2022
202238009 1362.02-00 Termination of Election 09/23/2022
202238009 1362.02-02 Ceases to be Small Business Corporation 09/23/2022
202238009 1362.04-00 Inadvertent Terminations 09/23/2022
202238008 2056.07-01 Effective Election 09/23/2022
202238008 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238007 962.00-00 Election by Individuals to be Subject to Tax at Corporate Rates 09/23/2022
202238006 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238006 962.00-00 Election by Individuals to be Subject to Tax at Corporate Rates 09/23/2022
202238005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2022
202238004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2022
202238003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2022
202238002 1362.04-00 Inadvertent Terminations 09/23/2022

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