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
202246004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/18/2022
202246003 7701.00-00 Definitions 11/18/2022
202246003 9100.00-00 Extension of Time for Making Certain Elections 11/18/2022
202246003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/18/2022
202246002 7701.00-00 Definitions 11/18/2022
202246002 9100.00-00 Extension of Time for Making Certain Elections 11/18/2022
202246002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/18/2022
202246001 1362.01-00 Eligible v. Ineligible 11/18/2022
202246001 1362.04-00 Inadvertent Terminations 11/18/2022
202246000 6110.00-00 Index for Public Inspection of Written Determination 11/18/2022
202245013 4945.04-04 Grants to Individuals 11/11/2022
202245012 509.02-01 Publicly Supported Organizations 11/11/2022
202245011 4945-04-04 Grants to Individuals 11/11/2022
202245010 4945.04-04 Grants to Individuals 11/11/2022
202245009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/11/2022
202245009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/11/2022
202245009 501.33-00 Private v. Public Interest Served 11/11/2022
202245008 501.07-00 Social Clubs 11/11/2022
202245007 501.07-00 Social Clubs 11/11/2022
202245006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/11/2022
202245005 884.00-00 Branch Tax 11/11/2022
202245005 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 11/11/2022
202245005 884.08-40 Incorporation of a U. S. Business 11/11/2022
202245005 9100.00-00 Extension of Time for Making Certain Elections 11/11/2022
202245004 9100.00-00 Extension of Time for Making Certain Elections 11/11/2022

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