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
202325007 165.07-00 Disaster Losses 06/23/2023
202325006 1361.05-00 Qualified Subchapter S Subsidiary 06/23/2023
202325006 1362.00-00 Election by Small Business Corporation 06/23/2023
202325006 1362.04-00 Inadvertent Terminations 06/23/2023
202325006 9100.00-00 Extension of Time for Making Certain Elections 06/23/2023
202325005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/23/2023
202325004 1362.00-00 Election by Small Business Corporation 06/23/2023
202325004 1362.04-00 Inadvertent Terminations 06/23/2023
202325003 475.08-00 Securities Traders 06/23/2023
202325003 9100.00-00 Extension of Time for Making Certain Elections 06/23/2023
202325003 9100.10-01 Accounting Methods 06/23/2023
202325002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/23/2023
202325002 9100.00-00 Extension of Time for Making Certain Elections 06/23/2023
202325001 1361.05-00 Qualified Subchapter S Subsidiary 06/23/2023
202325001 9100.00-00 Extension of Time for Making Certain Elections 06/23/2023
202325000 6110.00-00 Index for Public Inspection of Written Determination 06/23/2023
202324013 4945.04-04 Grants to Individuals 06/16/2023
202324012 9999.98-00 Not Able to Identify Under Present List 06/16/2023
202324012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/16/2023
202324012 501.35-00 "Exclusively" Test 06/16/2023
202324011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/16/2023
202324011 501.03-30 Organizational and Operational Tests 06/16/2023
202324010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/16/2023
202324009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/16/2023
202324008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/16/2023

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