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
201917009 4945.04-04 Grants to Individuals 04/26/2019
201917008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/26/2019
201917008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2019
201917008 501.03-05 Corporations 04/26/2019
201917007 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 04/26/2019
201917006 856.00-00 Definition of Real Estate Investment Trust 04/26/2019
201917006 856.03-00 Other Requirements 04/26/2019
201917006 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917005 9100.22-00 Other 04/26/2019
201917005 992.02-00 Election 04/26/2019
201917004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917004 9100.10-00 Section 446 04/26/2019
201917004 9100.10-01 Accounting Methods 04/26/2019
201917003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/26/2019
201917003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2019
201917002 6050P.01-00 Applicable Financial Entity 04/26/2019
201917001 7701.00-00 Definitions 04/26/2019
201917001 7701.03-00 Association v. Trust 04/26/2019
201917001 7701.03-06 Liquidating Trusts 04/26/2019
201917000 6110.00-00 Index for Public Inspection of Written Determination 04/26/2019
201916010 6323.01-00 Filing Notice of Lien 04/19/2019
201916009 6325.03-00 Certificate of Discharge 04/19/2019
201916008 6103.08-01 Disclosure within the Department of Treasury 04/19/2019
201916007 6103.08-02 Disclosure to the Department of Justice 04/19/2019

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