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
202352006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352005 7701.00-00 Definitions 12/29/2023
202352005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352001 1362.04-00 Inadvertent Terminations 12/29/2023
202352000 6110.00-00 Index for Public Inspection of Written Determination 12/29/2023
202351016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023
202351016 501.03-19 Public Recreation Facilities and Athletic Organizations 12/22/2023
202351015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023
202351015 501.03-30 Organizational and Operational Tests 12/22/2023
202351015 501.33-00 Private v. Public Interest Served 12/22/2023
202351014 501.03-33 Lessening the Burdens of Government 12/22/2023
202351014 501.33-00 Private v. Public Interest Served 12/22/2023
202351013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023
202351013 501.03-33 Lessening the Burdens of Government 12/22/2023
202351012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023
202351011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 12/22/2023
202351011 59.00-00 Other Definitions and Special Rules 12/22/2023
202351011 9100.02-00 Section 59(e) 12/22/2023
202351010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/22/2023
202351010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/22/2023
202351009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/22/2023
202351009 355.01-00 Spin-Off 12/22/2023

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