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
202234007 501.03-30 Organizational and Operational Tests 08/26/2022
202234006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/26/2022
202234006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/26/2022
202234005 9100.00-00 Extension of Time for Making Certain Elections 08/26/2022
202234004 1362.04-00 Inadvertent Terminations 08/26/2022
202234003 1362.00-00 Election by Small Business Corporation 08/26/2022
202234003 1362.04-00 Inadvertent Terminations 08/26/2022
202234002 2056.07-00 Qualified Terminable Interest Property 08/26/2022
202234002 9100.00-00 Extension of Time for Making Certain Elections 08/26/2022
202234001 9100.20-00 Section 1502; Election to File Consolidated Return 08/26/2022
202234000 6110.00-00 Index for Public Inspection of Written Determination 08/26/2022
202233020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 08/19/2022
202233019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/19/2022
202233019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/19/2022
202233019 501.03-30 Organizational and Operational Tests 08/19/2022
202233018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/19/2022
202233017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/19/2022
202233016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/19/2022
202233015 501.07-00 Social Clubs 08/19/2022
202233014 2055.12-06 Unitrust Lead Interest 08/19/2022
202233014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/19/2022
202233014 2056.08-00 Special Rule for Charitable Remainder Trusts 08/19/2022
202233013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/19/2022
202233012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/19/2022
202233011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/19/2022

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