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
201943006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019
201943006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019
201943005 7701.02-00 Partnerships v. Associations 10/25/2019
201943004 453.00-00 Installment Method (Available v. Not Available) 10/25/2019
201943004 453.08-00 Revocation of Elections 10/25/2019
201943003 7701.00-00 Definitions 10/25/2019
201943003 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/25/2019
201943002 1362.00-00 Election by Small Business Corporation 10/25/2019
201943002 1362.01-03 Late Elections 10/25/2019
201943001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 10/25/2019
201943000 6110.00-00 Index for Public Inspection of Written Determination 10/25/2019
201942015 4945-04-04 Grants to Individuals 10/18/2019
201942014 4945.04-04 Grants to Individuals 10/18/2019
201942013 4945.04-04 Grants to Individuals 10/18/2019
201942012 4945.04-04 Grants to Individuals 10/18/2019
201942011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/18/2019
201942011 501.03-05 Corporations 10/18/2019
201942011 501.03-30 Organizational and Operational Tests 10/18/2019
201942011 501.29-00 Dedication of Assets to an Exempt Organization 10/18/2019
201942010 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/18/2019
201942009 7701.03-06 Liquidating Trusts 10/18/2019
201942008 2056.07-00 Qualified Terminable Interest Property 10/18/2019
201942008 2652.01-02 Special Election for QTIP 10/18/2019

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