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
201921002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2019
201921002 368.04-00 Assets for Control of Transferee (Type "D") 05/24/2019
201921001 2632.00-00 Special Rules for Allocation of GST Exemption 05/24/2019
201921001 9100.00-00 Extension of Time for Making Certain Elections 05/24/2019
201921000 6110.00-00 Index for Public Inspection of Written Determination 05/24/2019
201920015 4945.04-04 Grants to Individuals 05/17/2019
201920014 4945.04-04 Grants to Individuals 05/17/2019
201920013 4945.04-04 Grants to Individuals 05/17/2019
201920012 4945.04-04 Grants to Individuals 05/17/2019
201920011 856.07-00 Treatment of Wholly Owned Subsidiaries 05/17/2019
201920011 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920010 754.02-00 Timeliness of Election 05/17/2019
201920010 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/17/2019
201920009 355.01-00 Spin-Off 05/17/2019
201920009 368.00-00 Definitions Relating to Corporate Reorganizations 05/17/2019
201920009 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920008 355.01-01 Split-Off 05/17/2019
201920008 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2019
201920006 9100.04-00 Section 168; MACRS 05/17/2019
201920005 9100.10-01 Accounting Methods 05/17/2019
201920004 856.07-00 Treatment of Wholly Owned Subsidiaries 05/17/2019

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