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
202314002 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2023
202314001 9100.22-00 Other 04/07/2023
202314001 992.02-00 Election 04/07/2023
202314000 6110.00-00 Index for Public Inspection of Written Determination 04/07/2023
202313012 4945.04-04 Grants to Individuals 03/31/2023
202313011 4945.04-04 Grants to Individuals 03/31/2023
202313010 509.02-01 Publicly Supported Organizations 03/31/2023
202313009 501.31-00 Proof of Exemption 03/31/2023
202313009 501.35-00 "Exclusively" Test 03/31/2023
202313008 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2023
202313008 2642.00-00 Inclusion Ratio 03/31/2023
202313008 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313007 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313007 9100.22-00 Other 03/31/2023
202313007 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 03/31/2023
202313007 951A.02-00 Net CFC Tested Income 03/31/2023
202313006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/31/2023
202313006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/31/2023
202313006 2601.00-00 Tax On Generation Skipping Transfers 03/31/2023
202313006 61.00-00 Gross Income v. Not Gross Income 03/31/2023
202313005 42.00-00 Low-Income Housing Credit 03/31/2023
202313005 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313004 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2023
202313004 2642.00-00 Inclusion Ratio 03/31/2023

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