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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202120019 4945.04-04 Grants to Individuals 05/21/2021
202120018 4945.04-04 Grants to Individuals 05/21/2021
202120017 4945.04-04 Grants to Individuals 05/21/2021
202120016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/21/2021
202120016 501.04-03 Political Activities Organizations 05/21/2021
202120015 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 05/21/2021
202120014 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/21/2021
202120013 856.00-00 Definition of Real Estate Investment Trust 05/21/2021
202120013 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021
202120012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/21/2021
202120012 9100.22-00 Other 05/21/2021
202120011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/21/2021
202120010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/21/2021
202120009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/21/2021
202120008 1362.04-00 Inadvertent Terminations 05/21/2021
202120008 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021
202120007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/21/2021
202120007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/21/2021
202120006 856.00-00 Definition of Real Estate Investment Trust 05/21/2021
202120006 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021
202120005 1253.00-00 Transfers of Franchises, Trademarks, and Trade Names 05/21/2021
202120005 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/21/2021
202120005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 05/21/2021
202120004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/21/2021
202120004 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021