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
202131008 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/06/2021
202131008 338.01-00 Express Election 08/06/2021
202131008 338.01-02 Time in which Election must be made 08/06/2021
202131008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/06/2021
202131007 9100.00-00 Extension of Time for Making Certain Elections 08/06/2021
202131007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2021
202131006 7701.00-00 Definitions 08/06/2021
202131006 9100.00-00 Extension of Time for Making Certain Elections 08/06/2021
202131006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2021
202131005 382.11-05 Preferred Stock 08/06/2021
202131005 382.11-07 Treating Interests As Stock 08/06/2021
202131004 168.24-00 Public Utility Property 08/06/2021
202131003 9100.00-00 Extension of Time for Making Certain Elections 08/06/2021
202131003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2021
202131002 7701.00-00 Definitions 08/06/2021
202131002 9100.00-00 Extension of Time for Making Certain Elections 08/06/2021
202131002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2021
202131001 7701.00-00 Definitions 08/06/2021
202131001 9100.00-00 Extension of Time for Making Certain Elections 08/06/2021
202131001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2021
202131000 6110.00-00 Index for Public Inspection of Written Determination 08/06/2021
202130016 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/30/2021
202130016 1502.75-00 Filing Requirements 07/30/2021
202130015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/30/2021
202130015 501.04-07 Homeowners Association 07/30/2021

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