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
201937015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937014 9100.10-01 Accounting Methods 09/13/2019
201937013 9100.04-00 Section 168; MACRS 09/13/2019
201937012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2019
201937012 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/13/2019
201937011 2056.01-00 Terminable Interests 09/13/2019
201937011 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937011 2632.03-00 Allocation of Unused GST Exemption 09/13/2019
201937011 2652.00-00 Other Definitions 09/13/2019
201937011 2652.01-00 Transferor Defined 09/13/2019
201937011 2654.00-00 Special Rules 09/13/2019
201937011 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937010 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937010 2642.00-00 Inclusion Ratio 09/13/2019
201937010 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937009 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937009 2642.00-00 Inclusion Ratio 09/13/2019
201937009 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937008 7701.00-00 Definitions 09/13/2019
201937008 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937007 7701.00-00 Definitions 09/13/2019
201937007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019

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