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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編號 UILC 主題 發布日期
202436009 9416.02-00 FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) 09/06/2024
202436008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/06/2024
202436008 1502.75-00 Filing Requirements 09/06/2024
202436008 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024
202436008 9100.20-00 Section 1502; Election to File Consolidated Return 09/06/2024
202436007 130.00-00 Certain Personal Injury Liability Assignments 09/06/2024
202436007 130.01-00 Qualified Funding Asset 09/06/2024
202436007 130.02-00 Qualified Assignment 09/06/2024
202436006 1361.05-00 Qualified Subchapter S Subsidiary 09/06/2024
202436006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2024
202436005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024
202436005 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024
202436005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024
202436004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024
202436004 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024
202436004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024
202436003 7701.00-00 Definitions 09/06/2024
202436003 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024
202436003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2024
202436002 1361.00-00 Definitions 09/06/2024
202436002 1362.01-03 Late Elections 09/06/2024
202436002 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/06/2024
202436002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/06/2024
202436002 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024
202436002 9100.22-00 Other 09/06/2024