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
202012009 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012008 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012007 7701.00-00 Definitions 03/20/2020
202012007 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/20/2020
202012006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/20/2020
202012006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/20/2020
202012006 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012006 9100.22-00 Other 03/20/2020
202012005 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/20/2020
202012004 468A.04-02 Revised Schedules 03/20/2020
202012003 856.00-00 Definition of Real Estate Investment Trust 03/20/2020
202012002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/20/2020
202012002 9100.22-00 Other 03/20/2020
202012001 663.00-00 Special Rules Applicable to Sections 661 and 662 03/20/2020
202012001 663.04-00 65-Day Rule 03/20/2020
202012001 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012001 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 03/20/2020
202012000 6110.00-00 Index for Public Inspection of Written Determination 03/20/2020
202011014 4945.04-04 Grants to Individuals 03/13/2020
202011013 4945.04-04 Grants to Individuals 03/13/2020
202011012 4942.03-07 Set-Asides 03/13/2020
202011011 4945.04-04 Grants to Individuals 03/13/2020
202011010 4945.04-04 Grants to Individuals 03/13/2020
202011009 4945.04-04 Grants to Individuals 03/13/2020

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