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
201846008 4945.04-04 Grants to Individuals 11/16/2018
201846007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846005 6695.00-00 Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons 11/16/2018
201846004 6103.12-00 Disclosure for Other than Tax Administration Purposes 11/16/2018
201846003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846003 9100.00-00 Extension of Time for Making Certain Elections 11/16/2018
201846003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846002 1362.04-00 Inadvertent Terminations 11/16/2018
201846001 1361.03-02 Qualified Subchapter S Trusts 11/16/2018
201846001 1362.01-03 Late Elections 11/16/2018
201846001 1362.02-00 Termination of Election 11/16/2018
201846001 1362.02-02 Ceases to be Small Business Corporation 11/16/2018
201846001 1362.04-00 Inadvertent Terminations 11/16/2018
201846000 6110.00-00 Index for Public Inspection of Written Determination 11/16/2018
201845031 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/09/2018
201845030 501.07-00 Social Clubs 11/09/2018
201845030 501.07-05 Business with Nonmembers 11/09/2018
201845030 501.07-06 Payment of Benefits to Members 11/09/2018
201845029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845029 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/09/2018
201845029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/09/2018

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