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
201929007 1361.05-00 Qualified Subchapter S Subsidiary 07/19/2019
201929006 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929006 2632.01-00 Time and Manner of Allocation 07/19/2019
201929006 2642.00-00 Inclusion Ratio 07/19/2019
201929006 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929005 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929005 2632.01-00 Time and Manner of Allocation 07/19/2019
201929005 2642.00-00 Inclusion Ratio 07/19/2019
201929005 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929004 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929004 2632.01-00 Time and Manner of Allocation 07/19/2019
201929004 2642.00-00 Inclusion Ratio 07/19/2019
201929004 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929003 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929003 2632.01-00 Time and Manner of Allocation 07/19/2019
201929003 2642.00-00 Inclusion Ratio 07/19/2019
201929003 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929002 9100.22-00 Other 07/19/2019
201929001 1502.75-00 Filing Requirements 07/19/2019
201929001 9100.20-00 Section 1502; Election to File Consolidated Return 07/19/2019
201929000 6110.00-00 Index for Public Inspection of Written Determination 07/19/2019
201928023 430.00-00 Minimum funding standards for single-employer defined benefit pension plan 07/12/2019
201928022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019