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
201925004 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2019
201925003 1361.05-00 Qualified Subchapter S Subsidiary 06/21/2019
201925003 1362.00-00 Election by Small Business Corporation 06/21/2019
201925003 1362.04-00 Inadvertent Terminations 06/21/2019
201925003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2019
201925002 1295.02-02 Retroactive Elections 06/21/2019
201925001 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2019
201925000 6110.00-00 Index for Public Inspection of Written Determination 06/21/2019
201924021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/14/2019
201924020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/14/2019
201924019 501.06-01 Performance of Particular Services for Members 06/14/2019
201924018 501.03-05 Corporations 06/14/2019
201924017 1033.00-00 Involuntary Conversion 06/14/2019
201924017 1033.01-00 General Rule 06/14/2019
201924017 1033.02-00 Definition of Involuntary Conversion Events 06/14/2019
201924016 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924015 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924014 338.01-00 Express Election 06/14/2019
201924014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/14/2019
201924013 401.06-00 Required Distributions 06/14/2019
201924013 401.06-02 Employee Dies Before Entire Interest Distributed 06/14/2019
201924013 408.00-00 Individual Retirement Accounts 06/14/2019
201924013 408.08-00 Tax Treatment of Accounts and Annuities 06/14/2019
201924012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924012 754.02-00 Timeliness of Election 06/14/2019

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