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
202344001 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023
202344000 6110.00-00 Index for Public Inspection of Written Determination 11/03/2023
202343041 4945.04-04 Grants to Individuals 10/27/2023
202343040 4945.04-04 Grants to Individuals 10/27/2023
202343039 4945.04-04 Grants to Individuals 10/27/2023
202343038 501.07-00 Social Clubs 10/27/2023
202343038 501.07-03 Leases or Sales of Club Property 10/27/2023
202343037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/27/2023
202343037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2023
202343037 501.03-05 Corporations 10/27/2023
202343036 7701.02-00 Partnerships v. Associations 10/27/2023
202343035 7701.02-00 Partnerships v. Associations 10/27/2023
202343034 7701.02-00 Partnerships v. Associations 10/27/2023
202343033 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/27/2023
202343033 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/27/2023
202343032 9100.20-00 Section 1502; Election to File Consolidated Return 10/27/2023
202343031 42.00-00 Low-Income Housing Credit 10/27/2023
202343031 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023
202343031 9100.01-00 Section 42; Low-Income Housing Credit 10/27/2023
202343030 2642.00-00 Inclusion Ratio 10/27/2023
202343030 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023
202343029 2632.03-00 Allocation of Unused GST Exemption 10/27/2023
202343029 2652.01-00 Transferor Defined 10/27/2023
202343029 2652.01-02 Special Election for QTIP 10/27/2023
202343029 2654.00-00 Special Rules 10/27/2023

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