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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숫자 UILC 주제 출시일
202417006 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/26/2024
202417006 101.01-00 Life Insurance Proceeds Payable by Reason of Death 04/26/2024
202417006 101.01-02 Transfer for Consideration 04/26/2024
202417006 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/26/2024
202417006 1502.13-00 Intercompany Transactions 04/26/2024
202417005 7701.00-00 Definitions 04/26/2024
202417005 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024
202417004 7701.00-00 Definitions 04/26/2024
202417004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024
202417003 7701.00-00 Definitions 04/26/2024
202417003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024
202417002 168.24-01 Normalization Rules 04/26/2024
202417001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/26/2024
202417001 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417000 6110.00-00 Index for Public Inspection of Written Determination 04/26/2024
202416019 4945.04-04 Grants to Individuals 04/19/2024
202416018 4942.03-07 Set-Asides 04/19/2024
202416017 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/19/2024
202416016 4945.04-04 Grants to Individuals 04/19/2024
202416015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/16/2024
202416015 501.03-30 Organizational and Operational Tests 04/16/2024
202416015 501.33-00 Private v. Public Interest Served 04/16/2024