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
202038001 988.05-00 Hedging Transactions 09/18/2020
202038000 6110.00-00 Index for Public Inspection of Written Determination 09/18/2020
202037011 4945.04-04 Grants to Individuals 09/11/2020
202037010 338.01-02 Time in which Election must be made 09/11/2020
202037010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/11/2020
202037009 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/11/2020
202037009 4941.04-00 Definition of Self-Dealing 09/11/2020
202037009 4943.00-00 Excise Taxes on Excess Business Holdings 09/11/2020
202037009 4943.03-00 Definition of Excess Business Holdings 09/11/2020
202037009 4943.04-03 Business Enterprise 09/11/2020
202037008 856.00-00 Definition of Real Estate Investment Trust 09/11/2020
202037008 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037007 475.08-00 Securities Traders 09/11/2020
202037007 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037007 9100.10-01 Accounting Methods 09/11/2020
202037006 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037005 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/11/2020
202037004 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037003 7701.00-00 Definitions 09/11/2020
202037003 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2020
202037002 7701.00-00 Definitions 09/11/2020
202037002 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2020
202037001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/11/2020

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