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
202236001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2022
202236000 6110.00-00 Index for Public Inspection of Written Determination 09/09/2022
202235014 4945.04-04 Grants to Individuals 09/02/2022
202235013 509.02-01 Publicly Supported Organizations 09/02/2022
202235012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/02/2022
202235012 501.03-08 Educational Organizations 09/02/2022
202235012 501.03-03 Trusts 09/02/2022
202235012 501.36-00 Business Activities 09/02/2022
202235012 501.36-01 Section 501(c)(3) Organizations 09/02/2022
202235012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/02/2022
202235011 501.36-00 Business Activities 09/02/2022
202235011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/02/2022
202235010 871.02-03 Fixed or Determinable Annual Or Periodical Income 09/02/2022
202235010 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 09/02/2022
202235009 9414.07-00 Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance 09/02/2022
202235008 1362.04-00 Inadvertent Terminations 09/02/2022
202235008 1362.00-00 Election by Small Business Corporation 09/02/2022
202235007 1296.00-00 Passive Foreign Investment Company 09/02/2022
202235006 856.01-00 Income Requirements 09/02/2022
202235006 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 09/02/2022
202235006 857.05-00 Earnings and Profits 09/02/2022
202235006 856.00-00 Definition of Real Estate Investment Trust 09/02/2022
202235005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/02/2022
202235004 1011.00-00 Adjusted Basis for Determining Gain or Loss 09/02/2022
202235004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/02/2022

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