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
201930021 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930020 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930019 1502.75-00 Filing Requirements 07/26/2019
201930019 9100.20-00 Section 1502; Election to File Consolidated Return 07/26/2019
201930018 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930017 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/26/2019
201930017 507.00-00 Termination of Private Foundation Status 07/26/2019
201930017 7520.00-00 Valuation Tables 07/26/2019
201930016 168.00-00 Modified Accelerated Cost Recovery System 07/26/2019
201930015 168.00-00 Modified Accelerated Cost Recovery System 07/26/2019
201930014 7701.00-00 Definitions 07/26/2019
201930014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930013 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 07/26/2019
201930012 1502.19-00 Excess Losses 07/26/2019
201930011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2019
201930011 355.01-02 Split-Up 07/26/2019
201930011 355.03-00 Active Business 07/26/2019
201930010 1362.01-03 Late Elections 07/26/2019
201930010 7701.00-00 Definitions 07/26/2019
201930010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/26/2019
201930008 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930008 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019

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