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
202319003 1362.00-00 Election by Small Business Corporation 05/12/2023
202319003 1362.02-00 Termination of Election 05/12/2023
202319003 1362.04-00 Inadvertent Terminations 05/12/2023
202319002 9100.02-03 R and D Expenditures 05/12/2023
202319001 1295.02-00 Time For Making Election 05/12/2023
202319001 1295.02-02 Retroactive Elections 05/12/2023
202319000 6110.00-00 Index for Public Inspection of Written Determination 05/12/2023
202318023 501.07-00 Social Clubs 05/05/2023
202318022 501.07-00 Social Clubs 05/05/2023
202318021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/05/2023
202318021 501.36-00 Business Activities 05/05/2023
202318020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/05/2023
202318020 501.33-00 Private v. Public Interest Served 05/05/2023
202318019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/05/2023
202318018 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023
202318018 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023
202318018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023
202318017 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023
202318017 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023
202318017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023
202318016 1502.75-00 Filing Requirements 05/05/2023
202318016 9100.20-00 Section 1502; Election to File Consolidated Return 05/05/2023
202318015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023
202318015 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023
202318015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023

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