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
202336007 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023
202336007 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/08/2023
202336006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/08/2023
202336006 9100.22-00 Other 09/08/2023
202336005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/08/2023
202336005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/08/2023
202336005 9100.22-00 Other 09/08/2023
202336004 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/08/2023
202336004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/08/2023
202336004 9100.22-00 Other 09/08/2023
202336003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/08/2023
202336003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/08/2023
202336002 911.11-03 Reelection 09/08/2023
202336001 856.00-00 Definition of Real Estate Investment Trust 09/08/2023
202336001 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336000 6110.00-00 Index for Public Inspection of Written Determination 09/08/2023
202335019 501.03-05 Corporations 09/01/2023
202335019 501.03-30 Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue 09/01/2023
202335018 4945.04-04 Grants to Individuals 09/01/2023
202335017 4945.04-04 Grants to Individuals 09/01/2023
202335016 4945.04-04 Grants to Individuals 09/01/2023
202335015 501.03-05 Corporations 09/01/2023
202335014 1366.00-00 Pass-Thru of Items to Shareholders 09/01/2023
202335014 172.01-00 Carryback and Carryover 09/01/2023

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