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
202341002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/13/2023
202341001 7701.00-00 Definitions 10/13/2023
202341001 9100.00-00 Extension of Time for Making Certain Elections 10/13/2023
202341000 6110.00-00 Index for Public Inspection of Written Determination 10/13/2023
202340023 4945.04-04 Grants to Individuals 10/06/2023
202340022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/06/2023
202340021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/06/2023
202340020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/06/2023
202340020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2023
202340019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2023
202340018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2023
202340017 1502.21-00 Consolidated Net Operating Loss Deduction 10/06/2023
202340017 9100.22-00 Other 10/06/2023
202340016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/06/2023
202340016 9100.00-00 Extension of Time for Making Certain Elections 10/06/2023
202340015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/06/2023
202340015 355.01-00 Spin-Off 10/06/2023
202340015 355.03-00 Active Business 10/06/2023
202340015 368.00-00 Definitions Relating to Corporate Reorganizations 10/06/2023
202340015 368.04-00 Assets for Control of Transferee (Type "D") 10/06/2023
202340014 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/06/2023
202340013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/06/2023
202340012 856.00-00 Definition of Real Estate Investment Trust 10/06/2023
202340012 9100.00-00 Extension of Time for Making Certain Elections 10/06/2023
202340011 1362.00-00 Election by Small Business Corporation 10/06/2023