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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编号 UILC 主题 发布日期
202231013 368.04-00 Assets for Control of Transferee (Type "D") 08/05/2022
202231012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/05/2022
202231012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/05/2022
202231011 1361.00-00 Definitions 08/05/2022
202231011 1361.05-00 Qualified Subchapter S Subsidiary 08/05/2022
202231011 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231010 4942.00-00 Taxes on Failure to Distribute Income 08/05/2022
202231010 4942.03-00 Definitions of Principal Terms 08/05/2022
202231010 4942.03-05 Qualifying Distribution 08/05/2022
202231010 4942.03-06 Contributions to "Pass-Through" Organizations 08/05/2022
202231010 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231009 1362.04-00 Inadvertent Terminations 08/05/2022
202231008 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/05/2022
202231008 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/05/2022
202231008 4942.00-00 Taxes on Failure to Distribute Income 08/05/2022
202231008 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/05/2022
202231008 4945.00-00 Excise Taxes on Taxable Expenditures 08/05/2022
202231008 507.00-00 Termination of Private Foundation Status 08/05/2022
202231007 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/05/2022
202231007 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/05/2022
202231007 4942.00-00 Taxes on Failure to Distribute Income 08/05/2022
202231007 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/05/2022
202231007 4945.00-00 Excise Taxes on Taxable Expenditures 08/05/2022
202231007 507.00-00 Termination of Private Foundation Status 08/05/2022
202231006 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/05/2022

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