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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202502004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/10/2025
202502004 9100.00-00 Extension of Time for Making Certain Elections 01/10/2025
202502003 9100.00-00 Extension of Time for Making Certain Elections 01/10/2025
202502003 9100.22-00 Other 01/10/2025
202502003 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 01/10/2025
202502003 951A.02-00 Net CFC Tested Income 01/10/2025
202502002 9416.00-00 IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) 01/10/2025
202502002 9416.01-00 FDII: Deduction Eligible Income (DEI) 01/10/2025
202502002 9416.02-00 FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) 01/10/2025
202502001 263.15-03 Allocation of Success-Based Fees 01/10/2025
202502001 9100.00-00 Extension of Time for Making Certain Elections 01/10/2025
202502000 6110.00-00 Index for Public Inspection of Written Determination 01/10/2025
202501018 4945.04-04 Grants to Individuals 01/03/2025
202501017 4942.03-07 Set-Asides 01/03/2025
202501016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/03/2025
202501016 501.04-07 Homeowners Association 01/03/2025
202501015 501.05-00 Labor Organizations 01/03/2025
202501014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2025
202501013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/03/2025
202501013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2025
202501013 501.03-30 Organizational and Operational Tests 01/03/2025
202501012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2025
202501011 7701.21-11 Lawful Permanent Resident (Green Card Test) 01/03/2025
202501011 7701.21-17 Coordination with Section 877 01/03/2025
202501011 7701.21-20 Coordination with Income Tax Treaties 01/03/2025