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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编号 UILC 主题 发布日期
202214005 9100.10-00 Section 446 04/08/2022
202214004 1382.00-00 Taxable Income of Cooperatives 04/08/2022
202214004 1388.00-00 Definitions; Special Rules 04/08/2022
202214003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/08/2022
202214002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/08/2022
202214002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/08/2022
202214001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/08/2022
202214000 6110.00-00 Index for Public Inspection of Written Determination 04/08/2022
202213014 4942.03-07 Set-Asides 04/01/2022
202213013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/01/2022
202213013 501.03-30 Organizational and Operational Tests 04/01/2022
202213012 501.35-00 "Exclusively" Test 04/01/2022
202213011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/01/2022
202213011 501.07-00 Social Clubs 04/01/2022
202213010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/01/2022
202213010 501.06-01 Performance of Particular Services for Members 04/01/2022
202213009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/01/2022
202213009 501.36-00 Business Activities 04/01/2022
202213008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/01/2022
202213008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/01/2022
202213007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/01/2022
202213006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/01/2022
202213006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/01/2022
202213005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/01/2022
202213005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/01/2022

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