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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Number UILC Subject Release Date
202317004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2023
202317003 1362.00-00 Election by Small Business Corporation 04/28/2023
202317003 1362.04-00 Inadvertent Terminations 04/28/2023
202317002 1362.04-00 Inadvertent Terminations 04/28/2023
202317001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2023
202317001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/28/2023
202317001 2601.00-00 Tax On Generation Skipping Transfers 04/28/2023
202317001 61.00-00 Gross Income v. Not Gross Income 04/28/2023
202317000 6110.00-00 Index for Public Inspection of Written Determination 04/28/2023
202316012 501.10-00 Domestic Fraternal Societies, Orders, and Associations 04/21/2023
202316011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/21/2023
202316011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2023
202316011 501.38-01 "Action" Organizations 04/21/2023
202316010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2023
202316010 501.03-05 Corporations 04/21/2023
202316010 501.03-30 Organizational and Operational Tests 04/21/2023
202316009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/21/2023
202316009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2023
202316009 501.03-05 Corporations 04/21/2023
202316008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/21/2023
202316007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/21/2023
202316007 9100.22-00 Other 04/21/2023
202316006 2632.00-00 Special Rules for Allocation of GST Exemption 04/21/2023
202316006 2642.00-00 Inclusion Ratio 04/21/2023
202316006 9100.00-00 Extension of Time for Making Certain Elections 04/21/2023
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