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
202427000 6110.00-00 Index for Public Inspection of Written Determination 07/05/2024
202426018 4945.04-04 Grants to Individuals 06/28/2024
202426017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2024
202426017 501.03-05 Corporations 06/28/2024
202426017 501.33-00 Private v. Public Interest Served 06/28/2024
202426016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2024
202426015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2024
202426015 501.03-08 Educational Organizations 06/28/2024
202426015 501.03-30 Organizational and Operational Tests 06/28/2024
202426014 1296.00-00 Passive Foreign Investment Company 06/28/2024
202426014 9100.22-00 Other 06/28/2024
202426013 4943.00-00 Excise Taxes on Excess Business Holdings 06/28/2024
202426013 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 06/28/2024
202426012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/28/2024
202426012 9100.00-00 Extension of Time for Making Certain Elections 06/28/2024
202426011 71.00-00 Alimony--Separate Maintenance Payments 06/28/2024
202426010 1362.04-00 Inadvertent Terminations 06/28/2024
202426009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/28/2024
202426009 9100.00-00 Extension of Time for Making Certain Elections 06/28/2024
202426008 7701.00-00 Definitions 06/28/2024
202426008 9100.00-00 Extension of Time for Making Certain Elections 06/28/2024
202426008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/28/2024
202426007 9100.00-00 Extension of Time for Making Certain Elections 06/28/2024
202426006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/28/2024
202426005 1502.75-10 When Group Remains in Existence 06/28/2024