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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
202431003 1362.01-00 Eligible v. Ineligible 08/02/2024
202431003 1362.02-00 Termination of Election 08/02/2024
202431003 1362.04-00 Inadvertent Terminations 08/02/2024
202431002 42.00-00 Low-Income Housing Credit 08/02/2024
202431002 9100.01-00 Section 42; Low-Income Housing Credit 08/02/2024
202431001 468A.04-01 Initial Schedules 08/02/2024
202431000 6110.00-00 Index for Public Inspection of Written Determination 08/02/2024
202430011 4945.04-04 Grants to Individuals 07/26/2024
202430010 408.03-00 Rollover Contributions 07/26/2024
202430009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/26/2024
202430008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/26/2024
202430007 414.03-00 Employees of Businesses Under Common Control 07/26/2024
202430007 52.00-00 Special Rules 07/26/2024
202430006 362.00-00 Basis to Corporations 07/26/2024
202430006 9100.22-00 Other 07/26/2024
202430005 9100.02-00 Section 59(e) 07/26/2024
202430005 9100.04-00 Section 168; MACRS 07/26/2024
202430005 9100.20-00 Section 1502; Election to File Consolidated Return 07/26/2024
202430004 7701.00-00 Definitions 07/26/2024
202430004 9100.00-00 Extension of Time for Making Certain Elections 07/26/2024
202430004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2024
202430003 1361.00-00 Definitions 07/26/2024
202430003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 07/26/2024
202430003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 07/26/2024
202430003 1361.03-00 Certain Trusts Permitted as Shareholders 07/26/2024