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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
202002009 856.00-00 Definition of Real Estate Investment Trust 01/10/2020
202002009 856.02-00 Investment Requirements 01/10/2020
202002009 856.04-00 Rents From Real Property 01/10/2020
202002008 263.14-00 Allocation Between Capital Expenditure and Expense 01/10/2020
202002008 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002007 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020
202002007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020
202002006 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002006 9100.22-00 Other 01/10/2020
202002005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/10/2020
202002005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/10/2020
202002005 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002005 9100.22-00 Other 01/10/2020
202002004 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002003 7701.00-00 Definitions 01/10/2020
202002003 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002002 7701.00-00 Definitions 01/10/2020
202002002 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002001 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020
202002001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020
202002000 6110.00-00 Index for Public Inspection of Written Determination 01/10/2020
202001028 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/03/2020
202001027 501.02-00 Title-Holding Company 01/03/2020

Official Adobe Website