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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尋求幫助
編號 UILC 主題 發布日期
202027001 1362.00-00 Election by Small Business Corporation 07/02/2020
202027001 1362.01-00 Eligible v. Ineligible 07/02/2020
202027001 1362.02-00 Termination of Election 07/02/2020
202027000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2020
202026004 4945.04-04 Grants to Individuals 06/26/2020
202026003 4945.04-04 Grants to Individuals 06/26/2020
202026002 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/26/2020
202026002 6501.03-01 Date Return Filed 06/26/2020
202026002 6501.03-03 Date Limitations Begin 06/26/2020
202026002 6501.04-11 Amended Returns 06/26/2020
202026002 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2020
202026002 6511.01-01 Return Filed 06/26/2020
202026002 6511.01-03 Claim Filed Late 06/26/2020
202026002 6511.09-00 Timeliness of Claim 06/26/2020
202026002 6511.10-00 Return Filed 06/26/2020
202026001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/26/2020
202026001 355.01-01 Split-Off 06/26/2020
202026001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/26/2020
202026001 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/26/2020
202026001 368.04-00 Assets for Control of Transferee (Type "D") 06/26/2020
202026000 6110.00-00 Index for Public Inspection of Written Determination 06/26/2020
202025028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202025001 4942.03-07 Set-Asides 06/19/2020
202025000 6110.00-00 Index for Public Inspection of Written Determination 06/19/2020
202024016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/12/2020

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