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
202324012 9999.98-00 Not Able to Identify Under Present List 06/16/2023
202324012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/16/2023
202324012 501.35-00 "Exclusively" Test 06/16/2023
202324011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/16/2023
202324011 501.03-30 Organizational and Operational Tests 06/16/2023
202324010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/16/2023
202324009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/16/2023
202324008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/16/2023
202324008 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023
202324007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/16/2023
202324007 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023
202324007 9100.22-00 Other 06/16/2023
202324006 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023
202324005 1400Z.01-00 Designation of Opportunity Zones 06/16/2023
202324004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/16/2023
202324004 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023
202324004 9100.22-00 Other 06/16/2023
202324003 856.00-00 Definition of Real Estate Investment Trust 06/16/2023
202324003 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023
202324002 7701.00-00 Definitions 06/16/2023
202324002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2023
202324001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/16/2023
202324001 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023
202324000 6110.00-00 Index for Public Inspection of Written Determination 06/16/2023
202323017 4945.04-04 Grants to Individuals 06/09/2023

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