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
201923016 401.06-00 Required Distributions 06/07/2019
201923016 401.06-02 Employee Dies Before Entire Interest Distributed 06/07/2019
201923015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/07/2019
201923015 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/07/2019
201923014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/07/2019
201923013 7701.00-00 Definitions 06/07/2019
201923013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923012 7701.00-00 Definitions 06/07/2019
201923012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923011 7701.00-00 Definitions 06/07/2019
201923011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923010 468B.02-00 Taxation of Designated Settlement Funds 06/07/2019
201923009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923005 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 06/07/2019
201923004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/07/2019
201923004 2056.07-00 Qualified Terminable Interest Property 06/07/2019
201923004 2056.07-01 Effective Election 06/07/2019
201923004 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923003 301.00-00 Distributions of Property 06/07/2019
201923003 332.00-00 Complete Liquidation of Subsidiaries 06/07/2019
201923003 355.01-00 Spin-Off 06/07/2019

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