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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Номер UILC Тема Дата публикации
201944002 368.04-00 Assets for Control of Transferee (Type "D") 11/01/2019
201944001 9100.04-00 Section 168; MACRS 11/01/2019
201944000 6110.00-00 Index for Public Inspection of Written Determination 11/01/2019
201943029 4945.04-04 Grants to Individuals 10/25/2019
201943028 4945.04-04 Grants to Individuals 10/25/2019
201943027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943026 501.07-00 Social Clubs 10/25/2019
201943025 501.07-05 Business with Nonmembers 10/25/2019
201943025 501.07-06 Payment of Benefits to Members 10/25/2019
201943024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943021 168.29-01 Outside the United States 10/25/2019
201943020 408.00-00 Individual Retirement Accounts 10/25/2019
201943020 408.05-01 Benefit Distributions 10/25/2019
201943019 1362.00-00 Election by Small Business Corporation 10/25/2019
201943019 1362.01-03 Late Elections 10/25/2019
201943018 1362.04-00 Inadvertent Terminations 10/25/2019
201943017 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019
201943017 754.02-00 Timeliness of Election 10/25/2019
201943017 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019
201943016 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/25/2019
201943016 9100.22-00 Other 10/25/2019
201943015 1361.00-00 Definitions 10/25/2019

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