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
202137003 1059.06-02 Written Determination 09/17/2021
202137002 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/17/2021
202137002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/17/2021
202137002 9100.22-00 Other 09/17/2021
202137001 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/17/2021
202137001 338.01-00 Express Election 09/17/2021
202137001 338.01-02 Time in which Election must be made 09/17/2021
202137001 9100.00-00 Extension of Time for Making Certain Elections 09/17/2021
202137001 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/17/2021
202137000 6110.00-00 Index for Public Inspection of Written Determination 09/17/2021
202136005 4942.03-07 Set-Asides 09/10/2021
202136004 408.03-00 Rollover Contributions 09/10/2021
202136004 408.06-00 Distributions 09/10/2021
202136004 408A.00-00 Roth IRA 09/10/2021
202136003 565.00-00 Consent Dividends 09/10/2021
202136003 9100.00-00 Extension of Time for Making Certain Elections 09/10/2021
202136002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/10/2021
202136001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/10/2021
202136000 6110.00-00 Index for Public Inspection of Written Determination 09/10/2021
202135009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/03/2021
202135008 501.35-00 Exclusively" Test 09/03/2021
202135008 501.33-00 Private v. Public Interest Served 09/03/2021
202135007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/03/2021
202135007 9100.00-00 Extension of Time for Making Certain Elections 09/03/2021
202135007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/03/2021

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