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
202332018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023
202332018 501.03-30 Organizational and Operational Tests 08/11/2023
202332017 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 08/11/2023
202332016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023
202332016 501.33-00 Private v. Public Interest Served 08/11/2023
202332015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023
202332015 501.03-30 Organizational and Operational Tests 08/11/2023
202332014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023
202332014 501.33-00 Private v. Public Interest Served 08/11/2023
202332014 501.36-00 Business Activities 08/11/2023
202332013 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/11/2023
202332013 9100.22-00 Other 08/11/2023
202332012 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332011 642.03-00 Charitable Deduction 08/11/2023
202332011 691.00-00 Recipients of Income in Respect of Decedents 08/11/2023
202332010 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 08/11/2023
202332009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/11/2023
202332009 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332008 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332007 163.10-13 (TCJA) Exemptions, elections and exceptions (including allocations) 08/11/2023
202332007 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332006 7701.00-00 Definitions 08/11/2023
202332006 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2023
202332005 7701.00-00 Definitions 08/11/2023