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
201937006 468A.00-00 Special Rules for Decommissioning Cost 09/13/2019
201937005 1361.03-02 Qualified Subchapter S Trusts 09/13/2019
201937005 1362.04-00 Inadvertent Terminations 09/13/2019
201937004 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/13/2019
201937004 4942.03-05 Qualifying Distribution 09/13/2019
201937004 4945.00-00 Excise Taxes on Taxable Expenditures 09/13/2019
201937003 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/13/2019
201937002 9100.22-00 Other 09/13/2019
201937001 7701.00-00 Definitions 09/13/2019
201937001 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937000 6110.00-00 Index for Public Inspection of Written Determination 09/13/2019
201936013 4945.04-04 Grants to Individuals 09/06/2019
201936012 4945.04-04 Grants to Individuals 09/06/2019
201936011 4945.04-04 Grants to Individuals 09/06/2019
201936010 501.03-30 Organizational and Operational Tests 09/06/2019
201936010 501.33-00 Private v. Public Interest Served 09/06/2019
201936009 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/06/2019
201936009 402.01-00 Exempt Trust 09/06/2019
201936009 402.08-00 Rollover Contributions 09/06/2019
201936009 402.08-05 By a Surviving Spouse 09/06/2019
201936008 7701.02-00 Partnerships v. Associations 09/06/2019
201936007 1362.00-00 Election by Small Business Corporation 09/06/2019
201936007 1362.04-00 Inadvertent Terminations 09/06/2019
201936006 7701.00-00 Definitions 09/06/2019

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