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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숫자 UILC 주제 출시일
202042013 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 10/16/2020
202042012 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/16/2020
202042012 401.06-00 Required Distributions 10/16/2020
202042012 401.06-02 Employee Dies Before Entire Interest Distributed 10/16/2020
202042012 408.00-00 Individual Retirement Accounts 10/16/2020
202042012 408.08-00 Tax Treatment of Accounts and Annuities 10/16/2020
202042011 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/16/2020
202042010 83.00-00 Property Transferred in Connection With Performance of Services 10/16/2020
202042009 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2020
202042008 1362.00-00 Election by Small Business Corporation 10/16/2020
202042008 1362.04-00 Inadvertent Terminations 10/16/2020
202042007 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/16/2020
202042007 4941.04-00 Definition of Self-Dealing 10/16/2020
202042006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/16/2020
202042006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/16/2020
202042006 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042006 9100.22-00 Other 10/16/2020
202042005 168.24-00 Public Utility Property 10/16/2020
202042004 468A.04-01 Initial Schedules 10/16/2020
202042004 468A.04-02 Revised Schedules 10/16/2020
202042003 1033.00-00 Involuntary Conversion 10/16/2020
202042003 1033.01-00 General Rule 10/16/2020
202042003 1033.02-00 Definition of Involuntary Conversion Events 10/16/2020

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