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
201918018 501.35-00 "Exclusively" Test 05/03/2019
201918017 501.03-00 Religious, Charitable, etc., Institutions and Community Ches 05/03/2019
201918017 501.33-00 Private v. Public Interest Served 05/03/2019
201918016 61.00-00 Gross Income v. Not Gross Income 05/03/2019
201918015 368.01-00 Statutory Merger or Consolidation (Type "A") 05/03/2019
201918015 368.08-06 Business Enterprise Continuity 05/03/2019
201918014 9100.22-00 Other 05/03/2019
201918014 992.02-00 Election 05/03/2019
201918013 1361.00-00 Definitions 05/03/2019
201918013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019
201918013 1361.01-04 More than One Class of Stock 05/03/2019
201918012 1362.00-00 Election by Small Business Corporation 05/03/2019
201918012 1362.01-00 Eligible v. Ineligible 05/03/2019
201918012 1362.01-03 Late Elections 05/03/2019
201918012 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2019
201918011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2019
201918011 754.02-00 Timeliness of Election 05/03/2019
201918011 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2019
201918010 7701.00-00 Definitions 05/03/2019
201918010 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2019
201918009 302.01-00 Not Essentially Equivalent to a Dividend 05/03/2019
201918008 142.02-01 Governmentally Owned 05/03/2019

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