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
202102007 368.06-00 Change in Identity, etc. (Type "F") 01/15/2021
202102006 9100.00-00 Extension of Time for Making Certain Elections 01/15/2021
202102006 9100.20-00 Section 1502; Election to File Consolidated Return 01/15/2021
202102005 7701.00-00 Definitions 01/15/2021
202102005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2021
202102004 3121.00-00 Definitions 01/15/2021
202102004 3121.02-00 Employment 01/15/2021
202102004 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 01/15/2021
202102004 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 01/15/2021
202102004 3306.00-00 Definitions 01/15/2021
202102004 3306.03-00 Employment 01/15/2021
202102003 115.00-00 Income of States, Municipalities, etc. 01/15/2021
202102002 856.00-00 Definition of Real Estate Investment Trust 01/15/2021
202102002 856.01-00 Income Requirements 01/15/2021
202102001 7701.00-00 Definitions 01/15/2021
202102001 9100.00-00 Extension of Time for Making Certain Elections 01/15/2021
202102001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2021
202102000 6110.00-00 Index for Public Inspection of Written Determination 01/15/2021
202101011 4945.04-04 Grants to Individuals 01/08/2021
202101010 4945.04-04 Grants to Individuals 01/08/2021
202101009 4945.04-04 Grants to Individuals 01/08/2021
202101008 501.30-00 Control of Corporation 01/08/2021
202101008 501.33-00 Private v. Public Interest Served 01/08/2021
202101008 501.36-00 Business Activities 01/08/2021
202101007 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 01/08/2021