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
202334009 7872.05-00 Types of Below Market Loans Subject to Section 7872 08/25/2023
202334009 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/25/2023
202334008 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334007 856.01-00 Income Requirements 08/25/2023
202334006 1295.02-02 Retroactive Elections 08/25/2023
202334005 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 08/25/2023
202334005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/25/2023
202334004 1362.01-03 Late Elections 08/25/2023
202334004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023
202334003 1362.01-03 Late Elections 08/25/2023
202334003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023
202334002 115.00-00 Income of States, Municipalities, etc. 08/25/2023
202334002 115.03-00 Essential Governmental Function 08/25/2023
202334002 115.06-00 Income Accruing to the State 08/25/2023
202334001 7701.00-00 Definitions 08/25/2023
202334001 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023
202334001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023
202334000 6110.00-00 Index for Public Inspection of Written Determination 08/25/2023
202333008 4942.03-07 Set-Asides 08/18/2023
202333007 4945.04-04 Grants to Individuals 08/18/2023
202333006 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/18/2023
202333005 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/18/2023
202333004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/18/2023
202333003 501.33-00 Private v. Public Interest Served 08/18/2023