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
201736004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736003 9100.04-00 Section 168; MACRS 09/08/2017
201736002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/08/2017
201736001 9100.22-00 Other 09/08/2017
201736000 6110.00-00 Index for Public Inspection of Written Determination 09/08/2017
201735021 3121.04-15 Corporate Officers and Directors 09/01/2017
201735021 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 09/01/2017
201735021 6201.00-00 Assessment Authority 09/01/2017
201735021 7436.01-03 Worker Classification 09/01/2017
201735020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2017
201735019 1361.00-00 Definitions 09/01/2017
201735019 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/01/2017
201735019 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/01/2017
201735019 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735018 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/01/2017
201735016 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 09/01/2017
201735015 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735014 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735013 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017

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