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
201946001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946000 6110.00-00 Index for Public Inspection of Written Determination 11/15/2019
201945030 4945.04-04 Grants to Individuals 11/08/2019
201945029 501.03-08 Educational Organizations 11/08/2019
201945029 501.03-33 Lessening the Burdens of Government 11/08/2019
201945028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/08/2019
201945028 501.06-01 Performance of Particular Services for Members 11/08/2019
201945027 6062.00-00 Signing of Corporation Returns 11/08/2019
201945027 6063.00-00 Signing of Partnership Returns 11/08/2019
201945026 482.00-00 Allocation of Income and Deductions Among Taxpayers 11/08/2019
201945025 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945024 404.11-00 Year of Deduction 11/08/2019
201945024 404.11-01 Time of Contribution 11/08/2019
201945023 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/08/2019
201945023 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/08/2019
201945022 355.01-00 Spin-Off 11/08/2019
201945022 355.05-01 Distribution of Control 11/08/2019
201945021 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945020 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945019 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945018 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945017 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945016 1361.05-00 Qualified Subchapter S Subsidiary 11/08/2019
201945016 355.01-01 Split-Off 11/08/2019

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