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
202020014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
202020013 7701.00-00 Definitions 05/15/2020
202020013 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
202020012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/15/2020
202020012 9100.22-00 Other 05/15/2020
202020011 45.00-00 Electricity Produced from Certain Renewable Sources 05/15/2020
202020010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/15/2020
202020010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/15/2020
202020010 2514.03-00 Definition of General Power of Appointment 05/15/2020
202020010 2601.01-00 Effective Dates 05/15/2020
202020009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/15/2020
202020009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/15/2020
202020009 2514.03-00 Definition of General Power of Appointment 05/15/2020
202020009 2601.01-00 Effective Dates 05/15/2020
202020008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/15/2020
202020008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/15/2020
202020008 2514.03-00 Definition of General Power of Appointment 05/15/2020
202020008 2601.01-00 Effective Dates 05/15/2020
202020007 856.00-00 Definition of Real Estate Investment Trust 05/15/2020
202020006 414.07-00 Governmental Plan 05/15/2020
202020005 1361.00-00 Definitions 05/15/2020
202020005 1361.03-00 Certain Trusts Permitted as Shareholders 05/15/2020
202020004 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/15/2020
202020004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/15/2020

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