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
202002001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020
202002000 6110.00-00 Index for Public Inspection of Written Determination 01/10/2020
202001028 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/03/2020
202001027 501.02-00 Title-Holding Company 01/03/2020
202001026 4945.04-04 Grants to Individuals 01/03/2020
202001025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001017 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001016 1033.00-00 Involuntary Conversion 01/03/2020
202001016 1033.01-00 General Rule 01/03/2020
202001016 1033.02-00 Definition of Involuntary Conversion Events 01/03/2020
202001015 642.03-00 Charitable Deduction 01/03/2020
202001015 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001014 642.03-00 Charitable Deduction 01/03/2020
202001014 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001013 642.03-00 Charitable Deduction 01/03/2020
202001013 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001012 2056.07-00 Qualified Terminable Interest Property 01/03/2020
202001012 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020

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