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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Número UILC Asunto Fecha de publicación
202050004 468A.04-02 Revised Schedules 12/11/2020
202050003 115.00-00 Income of States, Municipalities, etc. 12/11/2020
202050003 115.03-00 Essential Governmental Function 12/11/2020
202050003 115.06-00 Income Accruing to the State 12/11/2020
202050003 468B.01-00 In General 12/11/2020
202050002 168.00-00 Modified Accelerated Cost Recovery System 12/11/2020
202050001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/11/2020
202050001 4053.00-00 Exemptions 12/11/2020
202050000 6110.00-00 Index for Public Inspection of Written Determination 12/11/2020
202049006 4945.04-04 Grants to Individuals 12/04/2020
202049005 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/04/2020
202049005 501.03-05 Corporations 12/04/2020
202049005 501.35-00 "Exclusively" Test 12/04/2020
202049004 4942.03-07 Set-Asides 12/04/2020
202049003 1362.00-00 Election by Small Business Corporation 12/04/2020
202049003 1362.01-00 Eligible v. Ineligible 12/04/2020
202049003 1362.01-03 Late Elections 12/04/2020
202049002 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/04/2020
202049001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/04/2020
202049001 754.02-00 Timeliness of Election 12/04/2020
202049001 9100.00-00 Extension of Time for Making Certain Elections 12/04/2020
202049001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/04/2020
202049000 6110.00-00 Index for Public Inspection of Written Determination 12/04/2020
202048010 4945.04-04 Grants to Individuals 11/27/2020
202048009 475.08-00 Securities Traders 11/27/2020

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