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
202232009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2022
202232008 7701.00-00 Definitions 08/12/2022
202232008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2022
202232007 7701.00-00 Definitions 08/12/2022
202232007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2022
202232006 7701.00-00 Definitions 08/12/2022
202232006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2022
202232005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/12/2022
202232004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/12/2022
202232003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/12/2022
202232003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/12/2022
202232002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/12/2022
202232002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/12/2022
202232001 9100.22-00 Other 08/12/2022
202232000 6110.00-00 Index for Public Inspection of Written Determination 08/12/2022
202231015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/05/2022
202231015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2022
202231015 501.03-30 Organizational and Operational Tests 08/05/2022
202231014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/05/2022
202231014 1502.77-00 Common Parent Agent for Subsidiaries 08/05/2022
202231014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/05/2022
202231013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/05/2022
202231013 355.01-00 Spin-Off 08/05/2022
202231013 355.01-01 Split-Off 08/05/2022
202231013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/05/2022
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