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
202330004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/28/2023
202330004 9100.00-00 Extension of Time for Making Certain Elections 07/28/2023
202330004 9100.22-00 Other 07/28/2023
202330003 9100.20-00 Section 1502; Election to File Consolidated Return 07/28/2023
202330002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/28/2023
202330002 355.01-00 Spin-Off 07/28/2023
202330002 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 07/28/2023
202330002 361.02-02 Certain Transfers to Creditors 07/28/2023
202330002 368.00-00 Definitions Relating to Corporate Reorganizations 07/28/2023
202330002 368.04-00 Assets for Control of Transferee (Type "D") 07/28/2023
202330001 7701.00-00 Definitions 07/28/2023
202330001 9100.00-00 Extension of Time for Making Certain Elections 07/28/2023
202330001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/28/2023
202330000 6110.00-00 Index for Public Inspection of Written Determination 07/28/2023
202329012 4945.04-04 Grants to Individuals 07/21/2023
202329011 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/21/2023
202329010 4945.04-04 Grants to Individuals 07/21/2023
202329009 4945.04-04 Grants to Individuals 07/21/2023
202329008 168.00-00 Modified Accelerated Cost Recovery System 07/21/2023
202329008 9100.00-00 Extension of Time for Making Certain Elections 07/21/2023
202329007 9100.04-00 Section 168; MACRS 07/21/2023
202329006 475.08-00 Securities Traders 07/21/2023
202329006 9100.00-00 Extension of Time for Making Certain Elections 07/21/2023
202329006 9100.10-01 Accounting Methods 07/21/2023
202329005 856.00-00 Definition of Real Estate Investment Trust 07/21/2023