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
202238009 1362.00-00 Election by Small Business Corporation 09/23/2022
202238009 1362.02-00 Termination of Election 09/23/2022
202238009 1362.02-02 Ceases to be Small Business Corporation 09/23/2022
202238009 1362.04-00 Inadvertent Terminations 09/23/2022
202238008 2056.07-01 Effective Election 09/23/2022
202238008 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238007 962.00-00 Election by Individuals to be Subject to Tax at Corporate Rates 09/23/2022
202238006 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238006 962.00-00 Election by Individuals to be Subject to Tax at Corporate Rates 09/23/2022
202238005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2022
202238004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2022
202238003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2022
202238002 1362.04-00 Inadvertent Terminations 09/23/2022
202238001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/23/2022
202238001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/23/2022
202238000 6110.00-00 Index for Public Inspection of Written Determination 09/23/2022
202237020 4945.04-04 Grants to Individuals 09/16/2022
202237019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/16/2022
202237019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2022
202237019 501.03-05 Corporations 09/16/2022
202237019 501.03-30 Organizational and Operational Tests 09/16/2022
202237018 501.07-00 Social Clubs 09/16/2022
202237017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2022
202237016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2022
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