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
201825002 1502.21-00 Consolidated Net Operating Loss Deduction 06/22/2018
201825002 9100.22-00 Other 06/22/2018
201825001 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825000 6110.00-00 Index for Public Inspection of Written Determination 06/22/2018
201824016 4945.04-04 Grants to Individuals 06/15/2018
201824015 4942.03-07 Set-Asides 06/15/2018
201824014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2018
201824014 501.05-00 Labor Organizations 06/15/2018
201824014 501.05-01 Agriculture and Horticulture Organizations 06/15/2018
201824013 507.07-00 Aggregate Tax Benefit 06/15/2018
201824012 501.03-05 Corporations 06/15/2018
201824012 501.03-30 Organizational and Operational Tests 06/15/2018
201824011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/15/2018
201824011 9100.22-00 Other 06/15/2018
201824010 1362.04-00 Inadvertent Terminations 06/15/2018
201824009 7701.00-00 Definitions 06/15/2018
201824009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824008 7701.00-00 Definitions 06/15/2018
201824008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824007 1361.05-00 Qualified Subchapter S Subsidiary 06/15/2018
201824007 1362.00-00 Election by Small Business Corporation 06/15/2018
201824007 1362.04-00 Inadvertent Terminations 06/15/2018
201824007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824006 168.24-01 Normalization Rules 06/15/2018
201824005 168.24-01 Normalization Rules 06/15/2018

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