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
202243019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/28/2022
202243019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/28/2022
202243019 501.03-30 Organizational and Operational Tests 10/28/2022
202243018 501.07-00 Social Clubs 10/28/2022
202243017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/28/2022
202243016 501.07-00 Social Clubs 10/28/2022
202243015 501.07-00 Social Clubs 10/28/2022
202243014 501.07-00 Social Clubs 10/28/2022
202243013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/28/2022
202243012 501.07-00 Social Clubs 10/28/2022
202243011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/28/2022
202243010 501.07-00 Social Clubs 10/28/2022
202243009 131.02-00 Difficulty of Care Payments 10/28/2022
202243009 3121.00-00 Definitions 10/28/2022
202243009 3306.00-00 Definitions 10/28/2022
202243008 4941.05-02 Amount Involved 10/28/2022
202243007 1362.00-00 Election by Small Business Corporation 10/28/2022
202243007 1362.04-00 Inadvertent Terminations 10/28/2022
202243007 9100.00-00 Extension of Time for Making Certain Elections 10/28/2022
202243006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/28/2022
202243006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/28/2022
202243005 9100.00-00 Extension of Time for Making Certain Elections 10/28/2022
202243005 992.02-00 Election 10/28/2022
202243004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/28/2022
202243003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/28/2022

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