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
201924012 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924011 47.00-00 Rehabilitation Credit 06/14/2019
201924011 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924010 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2019
201924009 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 06/14/2019
201924008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924008 754.02-00 Timeliness of Election 06/14/2019
201924008 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924007 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2019
201924006 1361.03-02 Qualified Subchapter S Trusts 06/14/2019
201924006 1362.04-00 Inadvertent Terminations 06/14/2019
201924005 338.01-02 Time in which Election must be made 06/14/2019
201924005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/14/2019
201924004 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924003 562.03-00 Preferential Dividends 06/14/2019
201924002 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924001 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924000 6110.00-00 Index for Public Inspection of Written Determination 06/14/2019
201923029 4945.04-04 Grants to Individuals 06/07/2019

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