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
201903003 2642.00-00 Inclusion Ratio 01/18/2019
201903003 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903002 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903002 2642.00-00 Inclusion Ratio 01/18/2019
201903002 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903001 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903001 2642.00-00 Inclusion Ratio 01/18/2019
201903001 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903000 6110.00-00 Index for Public Inspection of Written Determination 01/18/2019
201902034 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/11/2019
201902033 4945.04-04 Grants to Individuals 01/11/2019
201902032 501.03-08 Educational Organizations 01/11/2019
201902031 7803.00-00 Other Personnel 01/11/2019
201902030 985.00-00 Functional Currency 01/11/2019
201902030 987.00-00 Branch Transactions 01/11/2019
201902030 988.00-00 Treatment of Certain Foreign Currency Transactions 01/11/2019
201902030 989.01-00 Definition of Qualified Business Unit 01/11/2019
201902029 1502.75-00 Filing Requirements 01/11/2019
201902029 9100.20-00 Section 1502; Election to File Consolidated Return 01/11/2019
201902028 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/11/2019
201902028 9100.22-00 Other 01/11/2019
201902027 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/11/2019
201902027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/11/2019
201902026 7701.00-00 Definitions 01/11/2019
201902026 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019

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