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
202230012 501.07-00 Social Clubs 07/29/2022
202230011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230011 501.35-00 "Exclusively" Test 07/29/2022
202230010 501.07-00 Social Clubs 07/29/2022
202230009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230008 7602.00-00 Examination of Books and Witnesses 07/29/2022
202230007 2056.01-00 Terminable Interests 07/29/2022
202230007 2652.01-02 Special Election for QTIP 07/29/2022
202230007 9100.00-00 Extension of Time for Making Certain Elections 07/29/2022
202230006 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/29/2022
202230005 168.00-00 Modified Accelerated Cost Recovery System 07/29/2022
202230004 7701.00-00 Definitions 07/29/2022
202230004 9100.00-00 Extension of Time for Making Certain Elections 07/29/2022
202230004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2022
202230003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/29/2022
202230003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/29/2022
202230002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/29/2022
202230002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/29/2022
202230001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/29/2022
202230000 6110.00-00 Index for Public Inspection of Written Determination 07/29/2022
202229039 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/22/2022
202229039 1502.75-00 Filing Requirements 07/22/2022
202229038 4945.04-04 Grants to Individuals 07/22/2022
202229037 4945.04-04 Grants to Individuals 07/22/2022
202229036 469.00-00 Passive Activity Losses and Credits Limited 07/22/2022

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