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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202345005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/10/2023
Nimewo 202345004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/10/2023
Nimewo 202345003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/10/2023
Nimewo 202345002 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 11/10/2023
Nimewo 202345002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/10/2023
Nimewo 202345002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/10/2023
Nimewo 202345001 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 11/10/2023
Nimewo 202345001 UILC 1361.01-00 Sijè Small Business Corporation v. Not a Small Business Corporation Dat Piblikasyon 11/10/2023
Nimewo 202345001 UILC 1361.03-00 Sijè Certain Trusts Permitted as Shareholders Dat Piblikasyon 11/10/2023
Nimewo 202345001 UILC 1361.03-02 Sijè Qualified Subchapter S Trusts Dat Piblikasyon 11/10/2023
Nimewo 202345001 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 11/10/2023
Nimewo 202345001 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 11/10/2023
Nimewo 202345001 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/10/2023
Nimewo 202345000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 11/10/2023
Nimewo 202344022 UILC 4942.03-07 Sijè Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue Dat Piblikasyon 11/03/2023
Nimewo 202344021 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 11/03/2023
Nimewo 202344020 UILC 509-02-01 Sijè Publicly Supported Organizations Dat Piblikasyon 11/03/2023
Nimewo 202344019 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 11/03/2023
Nimewo 202344018 UILC 501.04-06 Sijè Community Dat Piblikasyon 11/03/2023
Nimewo 202344017 UILC 501.01-00 Sijè Instrumentalities of U.S. Dat Piblikasyon 11/03/2023
Nimewo 202344017 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/03/2023
Nimewo 202344016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/03/2023
Nimewo 202344015 UILC 1295.00-00 Sijè Qualified Electing Fund Dat Piblikasyon 11/03/2023
Nimewo 202344015 UILC 1295.02-00 Sijè Time For Making Election Dat Piblikasyon 11/03/2023
Nimewo 202344014 UILC 174.00-00 Sijè Research and Experimental Expenditures (Deductible v. Not Deductible) Dat Piblikasyon 11/03/2023