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
201906001 168.00-00 Modified Accelerated Cost Recovery System 02/08/2019
201906001 9100.00-00 Extension of Time for Making Certain Elections 02/08/2019
201906001 9100.04-00 Section 168; MACRS 02/08/2019
201906000 6110.00-00 Index for Public Inspection of Written Determination 02/08/2019
201905012 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905009 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/01/2019
201905007 4942.03-07 Set-Asides 02/01/2019
201905006 4945.04-04 Grants to Individuals 02/01/2019
201905005 501.05-01 Agriculture and Horticulture Organizations 02/01/2019
201905004 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201905004 9100.22-00 Other 02/01/2019
201905003 9100.22-00 Other 02/01/2019
201905003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/01/2019
201905002 1361.01-04 More than One Class of Stock 02/01/2019
201905002 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2019
201905002 1362.00-00 Election by Small Business Corporation 02/01/2019
201905002 1362.01-00 Eligible v. Ineligible 02/01/2019
201905002 1362.01-01 Shareholder Consent 02/01/2019
201905002 1362.04-00 Inadvertent Terminations 02/01/2019
201905001 168.00-00 Modified Accelerated Cost Recovery System 02/01/2019
201905001 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201905001 9100.04-00 Section 168; MACRS 02/01/2019

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