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
202331008 4945.04-04 Grants to Individuals 08/04/2023
202331007 4942.03-07 Set-Asides 08/04/2023
202331006 4945.04-04 Grants to Individuals 08/04/2023
202331005 4945.04-04 Grants to Individuals 08/04/2023
202331004 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2023
202331004 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/04/2023
202331004 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 08/04/2023
202331004 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/04/2023
202331003 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2023
202331002 1400Z.01-00 Designation of Opportunity Zones 08/04/2023
202331002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/04/2023
202331002 9100.00-00 Extension of Time for Making Certain Elections 08/04/2023
202331001 9100.20-00 Section 1502; Election to File Consolidated Return 08/04/2023
202331000 6110.00-00 Index for Public Inspection of Written Determination 08/04/2023
202330011 4945.04-04 Grants to Individuals 07/28/2023
202330010 4945.04-04 Grants to Individuals 07/28/2023
202330009 1362.00-00 Election by Small Business Corporation 07/28/2023
202330009 1362.01-02 Election After Termination 07/28/2023
202330008 168.00-00 Modified Accelerated Cost Recovery System 07/28/2023
202330008 9100.00-00 Extension of Time for Making Certain Elections 07/28/2023
202330008 9100.04-00 Section 168; MACRS 07/28/2023
202330007 9100.00-00 Extension of Time for Making Certain Elections 07/28/2023
202330006 368.00-00 Definitions Relating to Corporate Reorganizations 07/28/2023
202330006 61.00-00 Gross Income v. Not Gross Income 07/28/2023
202330005 1295.02-02 Retroactive Elections 07/28/2023

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