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
202335001 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 09/01/2023
202335000 6110.00-00 Index for Public Inspection of Written Determination 09/01/2023
202334021 4945.04-04 Grants to Individuals 08/25/2023
202334020 4945.04-04 Grants to Individuals 08/25/2023
202334019 4945.04-04 Grants to Individuals 08/25/2023
202334018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2023
202334017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2023
202334016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2023
202334015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/25/2023
202334015 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/25/2023
202334014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/25/2023
202334014 1502.13-00 Intercompany Transactions 08/25/2023
202334014 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 08/25/2023
202334014 367.00-00 Foreign Corporations 08/25/2023
202334014 368.00-00 Definitions Relating to Corporate Reorganizations 08/25/2023
202334014 368.06-00 Change in Identity, etc. (Type "F") 08/25/2023
202334013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/25/2023
202334013 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/25/2023
202334012 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334011 856.00-00 Definition of Real Estate Investment Trust 08/25/2023
202334011 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334010 1362.01-03 Late Elections 08/25/2023
202334010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023