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
202128006 856.00-00 Definition of Real Estate Investment Trust 07/16/2021
202128006 9100.00-00 Extension of Time for Making Certain Elections 07/16/2021
202128005 9100.00-00 Extension of Time for Making Certain Elections 07/16/2021
202128005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2021
202128004 9100.00-00 Extension of Time for Making Certain Elections 07/16/2021
202128003 1361.00-00 Definitions 07/16/2021
202128003 1361.05-00 Qualified Subchapter S Subsidiary 07/16/2021
202128002 1295.02-02 Retroactive Elections 07/16/2021
202128001 368.09-00 Plan of Reorganization 07/16/2021
202128000 6110.00-00 Index for Public Inspection of Written Determination 07/16/2021
202127046 4945.04-04 Grants to Individuals 07/09/2021
202127045 4945.04-04 Grants to Individuals 07/09/2021
202127044 4945.04-04 Grants to Individuals 07/09/2021
202127043 4945.04-04 Grants to Individuals 07/09/2021
202127042 4945.04-04 Grants to Individuals 07/09/2021
202127041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/09/2021
202127040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/09/2021
202127040 501.03-05 Corporations 07/09/2021
202127040 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 07/09/2021
202127039 130.00-00 Certain Personal Injury Liability Assignments 07/09/2021
202127039 130.01-00 Qualified Funding Asset 07/09/2021
202127039 130.02-00 Qualified Assignment 07/09/2021
202127038 83.02-04 Revocability of Election 07/09/2021
202127037 1361.00-00 Definitions 07/09/2021
202127037 1361.05-00 Qualified Subchapter S Subsidiary 07/09/2021

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