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
202232018 501.35-00 "Exclusively" Test 08/12/2022
202232017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/12/2022
202232017 501.12-00 Local Benevolent Life Insurance Associations, etc. 08/12/2022
202232016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/12/2022
202232015 6700.00-00 Promoting Abusive Tax Shelters 08/12/2022
202232014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/12/2022
202232014 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
202232013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/12/2022
202232012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/12/2022
202232011 7701.00-00 Definitions 08/12/2022
202232011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2022
202232010 7701.00-00 Definitions 08/12/2022
202232010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2022
202232009 7701.00-00 Definitions 08/12/2022
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

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