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
202141012 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141011 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141010 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141009 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141008 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141007 163.10-05 (Pre-TCJA) Affiliated Group Rules 10/15/2021
202141006 6015.00-00 Innocent spouse (including Sections 66, 6013) 10/15/2021
202141005 304.00-00 Redemption Through Use of Related Corporations 10/15/2021
202141004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/15/2021
202141003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/15/2021
202141002 1361.00-00 Definitions 10/15/2021
202141002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/15/2021
202141002 1361.01-04 More than One Class of Stock 10/15/2021
202141002 1362.00-00 Election by Small Business Corporation 10/15/2021
202141002 1362.02-00 Termination of Election 10/15/2021
202141002 1362.04-00 Inadvertent Terminations 10/15/2021
202141001 168.00-00 Modified Accelerated Cost Recovery System 10/15/2021
202141000 6110.00-00 Index for Public Inspection of Written Determination 10/15/2021
202140017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2021
202140017 501.03-19 Public Recreation Facilities and Athletic Organizations 10/08/2021
202140017 501.33-00 Private v. Public Interest Served 10/08/2021
202140017 501.35-00 "Exclusively" Test 10/08/2021
202140016 865.00-00 Source Rules for Personal Property Sales 10/08/2021
202140015 1361.00-00 Definitions 10/08/2021
202140015 1361.03-00 Certain Trusts Permitted as Shareholders 10/08/2021