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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編號 UILC 主題 發布日期
202401000 6110.00-00 Index for Public Inspection of Written Determination 01/05/2024
202352023 4945.04-04 Grants to Individuals 12/29/2023
202352022 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/29/2023
202352022 1502.75-00 Filing Requirements 12/29/2023
202352021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/29/2023
202352021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2023
202352021 501.03-05 Corporations 12/29/2023
202352020 7602.00-00 Examination of Books and Witnesses 12/29/2023
202352019 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 12/29/2023
202352018 2511.04-00 Gifts Indirectly Made 12/29/2023
202352017 1361.00-00 Definitions 12/29/2023
202352017 1361.03-00 Certain Trusts Permitted as Shareholders 12/29/2023
202352017 1361.03-01 Grantor Trusts 12/29/2023
202352017 1361.03-03 Electing Small Business Trusts 12/29/2023
202352017 1362.02-00 Termination of Election 12/29/2023
202352017 1362.04-00 Inadvertent Terminations 12/29/2023
202352016 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/29/2023
202352016 2056.07-00 Qualified Terminable Interest Property 12/29/2023
202352016 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/29/2023
202352015 9100.22-00 Other 12/29/2023
202352014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023
202352014 754.02-00 Timeliness of Election 12/29/2023
202352014 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023