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
201535010 7701.00-00 Definitions 08/28/2015
201535010 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2015
201535009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/28/2015
201535009 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535008 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 08/28/2015
201535007 332.00-00 Complete Liquidation of Subsidiaries 08/28/2015
201535007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/28/2015
201535007 355.01-00 Spin-Off 08/28/2015
201535007 355.03-00 Active Business 08/28/2015
201535007 368.01-00 Statutory Merger or Consolidation (Type "A") 08/28/2015
201535006 355.01-00 Spin-Off 08/28/2015
201535005 9100.09-00 Section 442; Accounting Periods 08/28/2015
201535004 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/28/2015
201535004 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535003 42.00-00 Low-Income Housing Credit 08/28/2015
201535003 9100.01-00 Section 42; Low-Income Housing Credit 08/28/2015
201535002 263.16-00 Election to Deduct or Capitalize Certain Expenditures 08/28/2015
201535002 9100.22-00 Other 08/28/2015
201535001 9100.22-00 Other 08/28/2015
201535001 992.02-00 Election 08/28/2015
201535000 6110.00-00 Index for Public Inspection of Written Determination 08/28/2015
201534020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534019 4945.04-04 Grants to Individuals 08/21/2015
201534018 4942.03-07 Set-Asides 08/21/2015