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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Номер UILC Тема Дата публикации
202340007 988.00-00 Treatment of Certain Foreign Currency Transactions 10/06/2023
202340006 9100.04-00 Section 168; MACRS 10/06/2023
202340005 1361.00-00 Definitions 10/06/2023
202340005 1361.03-00 Certain Trusts Permitted as Shareholders 10/06/2023
202340005 1361.03-03 Electing Small Business Trusts 10/06/2023
202340005 1362.00-00 Election by Small Business Corporation 10/06/2023
202340005 1362.04-00 Inadvertent Terminations 10/06/2023
202340004 9100.04-00 Section 168; MACRS 10/06/2023
202340003 871.02-13 Exemption from Tax on Certain Interest and Dividends 10/06/2023
202340002 1361.00-00 Definitions 10/06/2023
202340002 1361.03-00 Certain Trusts Permitted as Shareholders 10/06/2023
202340002 1361.03-01 Grantor Trusts 10/06/2023
202340002 1361.03-02 Qualified Subchapter S Trusts 10/06/2023
202340002 1362.00-00 Election by Small Business Corporation 10/06/2023
202340002 1362.02-00 Termination of Election 10/06/2023
202340002 1362.02-02 Ceases to be Small Business Corporation 10/06/2023
202340002 1362.04-00 Inadvertent Terminations 10/06/2023
202340001 6416.01-00 Credits or Refunds of Retailers and Manufacturers Taxes 10/06/2023
202340001 6427.01-00 Nontaxable Uses 10/06/2023
202340000 6110.00-00 Index for Public Inspection of Written Determination 10/06/2023
202339046 4945.04-04 Grants to Individuals 09/29/2023
202339045 501.36-00 Business Activities 09/29/2023
202339045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023