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
201812006 9100.20-00 Section 1502; Election to File Consolidated Return 03/23/2018
201812006 992.02-00 Election 03/23/2018
201812005 1296.00-00 Passive Foreign Investment Company 03/23/2018
201812004 754.02-00 Timeliness of Election 03/23/2018
201812004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/23/2018
201812003 1361.03-03 Electing Small Business Trusts 03/23/2018
201812003 1362.02-03 Passive Investment Income 03/23/2018
201812002 355.01-00 Spin-Off 03/23/2018
201812002 355.04-00 Business Purpose 03/23/2018
201812001 355.01-00 Spin-Off 03/23/2018
201812001 355.04-00 Business Purpose 03/23/2018
201812000 6110.00-00 Index for Public Inspection of Written Determination 03/23/2018
201811018 4945.04-04 Grants to Individuals 03/16/2018
201811017 4945.04-04 Grants to Individuals 03/16/2018
201811016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/16/2018
201811016 501.06-01 Performance of Particular Services for Members 03/16/2018
201811016 513.02-00 Advertising, etc., Activities 03/16/2018
201811015 6901.01-00 Method of Collection 03/16/2018
201811014 956.00-00 Investment of Earnings in U.S. Property 03/16/2018
201811013 6331.00-00 Levy and Distraint 03/16/2018
201811013 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 03/16/2018
201811012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/16/2018
201811012 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018
201811011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/16/2018
201811011 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018

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