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
201908015 1361.01-04 More than One Class of Stock 02/22/2019
201908015 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908015 1362.04-00 Inadvertent Terminations 02/22/2019
201908014 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/22/2019
201908013 263.14-00 Allocation Between Capital Expenditure and Expense 02/22/2019
201908013 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908012 1361.03-03 Electing Small Business Trusts 02/22/2019
201908012 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908012 1362.04-00 Inadvertent Terminations 02/22/2019
201908011 7701.00-00 Definitions 02/22/2019
201908011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908010 7701.00-00 Definitions 02/22/2019
201908010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908009 1362.00-00 Election by Small Business Corporation 02/22/2019
201908009 1362.01-00 Eligible v. Ineligible 02/22/2019
201908009 1362.01-02 Election After Termination 02/22/2019
201908008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908008 2522.01-00 Charitable Gifts 02/22/2019
201908008 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/22/2019
201908008 642.00-00 Special Rules for Credits and Deductions 02/22/2019
201908008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019

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