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
202225006 368.00-00 Definitions Relating to Corporate Reorganizations 06/24/2022
202225006 368.04-00 Assets for Control of Transferee (Type "D") 06/24/2022
202225005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/24/2022
202225004 168.24-01 Normalization Rules 06/24/2022
202225003 7701.00-00 Definitions 06/24/2022
202225003 9100.00-00 Extension of Time for Making Certain Elections 06/24/2022
202225003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/24/2022
202225002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/24/2022
202225002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/24/2022
202225001 1361.05-00 Qualified Subchapter S Subsidiary 06/24/2022
202225001 9100.00-00 Extension of Time for Making Certain Elections 06/24/2022
202225000 6110.00-00 Index for Public Inspection of Written Determination 06/24/2022
202224017 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/17/2022
202224016 4945.04-04 Grants to Individuals 06/17/2022
202224015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/17/2022
202224015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2022
202224015 501.33-00 Private v. Public Interest Served 06/17/2022
202224015 501.35-00 "Exclusively" Test 06/17/2022
202224014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/17/2022
202224014 501.06-01 Performance of Particular Services for Members 06/17/2022
202224013 501.33-00 Private v. Public Interest Served 06/17/2022
202224013 501.03-08 Educational Organizations 06/17/2022
202224012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/17/2022
202224012 355.01-00 Spin-Off 06/17/2022
202224012 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/17/2022

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