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
201942008 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942007 7701.00-00 Definitions 10/18/2019
201942007 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/18/2019
201942006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019
201942006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 10/18/2019
201942005 382.02-05 Closing of the Books 10/18/2019
201942005 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942005 9100.22-00 Other 10/18/2019
201942004 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/18/2019
201942004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/18/2019
201942004 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942004 9100.22-00 Other 10/18/2019
201942003 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019
201942002 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942001 2642.00-00 Inclusion Ratio 10/18/2019
201942001 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942000 6110.00-00 Index for Public Inspection of Written Determination 10/18/2019
201941031 4945.04-04 Grants to Individuals 10/11/2019
201941030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/11/2019
201941030 501.03-05 Corporations 10/11/2019
201941030 501.03-30 Organizational and Operational Tests 10/11/2019
201941030 501.29-00 Dedication of Assets to an Exempt Organization 10/11/2019
201941029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/11/2019

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