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
201830008 1362.04-00 Inadvertent Terminations 07/27/2018
201830007 1362.00-00 Election by Small Business Corporation 07/27/2018
201830007 1362.04-00 Inadvertent Terminations 07/27/2018
201830006 103.02-00 State and Local 07/27/2018
201830006 141.01-01 Business Use Test 07/27/2018
201830006 141.01-02 Security or Payment Test 07/27/2018
201830006 141.01-04 Output Facilities 07/27/2018
201830005 1502.13-00 Intercompany Transactions 07/27/2018
201830005 165.00-00 Deductions For Losses 07/27/2018
201830005 165.06-00 Worthless Securities 07/27/2018
201830005 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 07/27/2018
201830004 1361.03-02 Qualified Subchapter S Trusts 07/27/2018
201830004 1362.04-00 Inadvertent Terminations 07/27/2018
201830003 4942.01-01 Non-Application to Operating Foundations 07/27/2018
201830003 4945.04-00 Definition of Taxable Expenditure 07/27/2018
201830002 7701.00-00 Definitions 07/27/2018
201830002 7701.03-00 Association v. Trust 07/27/2018
201830002 7701.03-06 Liquidating Trusts 07/27/2018
201830001 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/27/2018
201830001 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 07/27/2018
201830001 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 07/27/2018
201830001 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/27/2018
201830001 9100.00-00 Extension of Time for Making Certain Elections 07/27/2018
201830000 6110.00-00 Index for Public Inspection of Written Determination 07/27/2018
201829024 4945.04-04 Grants to Individuals 07/20/2018

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