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
202130014 170.14-03 Conservation Purpose 07/30/2021
202130013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/30/2021
202130013 9100.22-00 Other 07/30/2021
202130012 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130011 7701.00-00 Definitions 07/30/2021
202130011 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130010 7701.00-00 Definitions 07/30/2021
202130010 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130009 754.02-00 Timeliness of Election 07/30/2021
202130009 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130008 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130007 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130006 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130005 168.24-00 Public Utility Property 07/30/2021
202130004 1362.00-00 Election by Small Business Corporation 07/30/2021
202130004 1362.01-03 Late Elections 07/30/2021
202130004 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021