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
202510017 4945.04-04 Grants to Individuals 03/07/2025
202510016 4945.04-04 Grants to Individuals 03/07/2025
202510015 4945.04-04 Grants to Individuals 03/07/2025
202510014 501-00.00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/07/2025
202510014 501-03.00 Religious, Charitable, etc., Institutions and Community Chest 03/07/2025
202510014 501-03.30 Organizational and Operational Tests 03/07/2025
202510013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/07/2025
202510012 856.00-00 Definition of Real Estate Investment Trust 03/07/2025
202510012 856.04-00 Rents From Real Property 03/07/2025
202510012 856.05-00 Interest 03/07/2025
202510011 856.00-00 Definition of Real Estate Investment Trust 03/07/2025
202510011 856.04-00 Rents From Real Property 03/07/2025
202510011 856.05-00 Interest 03/07/2025
202510010 7701.00-00 Definitions 03/07/2025
202510010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2025
202510009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2025
202510009 9100.00-00 Extension of Time for Making Certain Elections 03/07/2025
202510009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2025
202510008 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/07/2025
202510008 9100.00-00 Extension of Time for Making Certain Elections 03/07/2025
202510008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/07/2025
202510007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2025
202510007 9100.00-00 Extension of Time for Making Certain Elections 03/07/2025
202510007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2025
202510006 9100.00-00 Extension of Time for Making Certain Elections 03/07/2025