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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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Номер UILC Тема Дата публикации
202521004 1362.02-02 Ceases to be Small Business Corporation 05/23/2025
202521004 1362.03-00 S Termination Year 05/23/2025
202521004 1362.04-00 Inadvertent Terminations 05/23/2025
202521003 1361.00-00 Definitions 05/23/2025
202521003 1361.05-00 Qualified Subchapter S Subsidiary 05/23/2025
202521003 9100.00-00 Extension of Time for Making Certain Elections 05/23/2025
202521002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/23/2025
202521002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/23/2025
202521001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/23/2025
202521001 355.01-00 Spin-Off 05/23/2025
202521001 368.04-00 Assets for Control of Transferee (Type "D") 05/23/2025
202521000 6110.00-00 Index for Public Inspection of Written Determination 05/23/2025
202520014 9100.00.00 Extension of Time for Making Certain Elections 05/16/2025
202520013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/16/2025
202520012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/16/2025
202520011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/16/2025
202520011 501.03-30 Organizational and Operational Tests 05/16/2025
202520011 501.03-33 Lessening the Burdens of Government 05/16/2025
202520011 501.35-00 "Exclusively" Test 05/16/2025
202520011 501.36-01 Section 501(c)(3) Organizations 05/16/2025
202520010 856.00-00 Definition of Real Estate Investment Trust 05/16/2025
202520009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/16/2025
202520009 9100.00-00 Extension of Time for Making Certain Elections 05/16/2025
202520008 42.00-00 Low-Income Housing Credit 05/16/2025
202520008 9100.00-00 Extension of Time for Making Certain Elections 05/16/2025