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
202133004 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2021
202133003 856.01-00 Income Requirements 08/20/2021
202133003 856.04-00 Rents From Real Property 08/20/2021
202133002 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/20/2021
202133002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/20/2021
202133001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2021
202133000 6110.00-00 Index for Public Inspection of Written Determination 08/20/2021
202132011 4945.04-04 Grants to Individuals 08/13/2021
202132010 4945.04-04 Grants to Individuals 08/13/2021
202132009 61.13-00 Refunds and Reimbursements 08/13/2021
202132008 9100.22-00 Other 08/13/2021
202132007 7701.00-00 Definitions 08/13/2021
202132007 9100.00-00 Extension of Time for Making Certain Elections 08/13/2021
202132007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2021
202132006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/13/2021
202132006 355.01-00 Spin-Off 08/13/2021
202132006 355.03-00 Active Business 08/13/2021
202132006 368.00-00 Definitions Relating to Corporate Reorganizations 08/13/2021
202132006 368.04-00 Assets for Control of Transferee (Type "D") 08/13/2021
202132005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/13/2021
202132005 355.01-01 Split-Off 08/13/2021
202132005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/13/2021
202132005 368.00-00 Definitions Relating to Corporate Reorganizations 08/13/2021
202132005 368.04-00 Assets for Control of Transferee (Type "D") 08/13/2021

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