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
201949003 1361.01-04 More than One Class of Stock 12/06/2019
201949003 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949003 1362.04-00 Inadvertent Terminations 12/06/2019
201949002 48.00-00 Energy Credit; Reforestation Credit 12/06/2019
201949002 50.00-00 Special Rules for Computing Investment Credit 12/06/2019
201949001 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/06/2019
201949000 6110.00-00 Index for Public Inspection of Written Determination 12/06/2019
201948011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948009 501.07-00 Social Clubs 11/29/2019
201948009 501.07-05 Business with Nonmembers 11/29/2019
201948008 1361.03-03 Electing Small Business Trusts 11/29/2019
201948008 1362.01-00 Eligible v. Ineligible 11/29/2019
201948008 1362.04-00 Inadvertent Terminations 11/29/2019
201948007 168.36-00 Additional First Year Depreciation 11/29/2019
201948006 856.00-00 Definition of Real Estate Investment Trust 11/29/2019
201948005 468A.04-02 Revised Schedules 11/29/2019
201948004 9100.00-00 Extension of Time for Making Certain Elections 11/29/2019
201948003 412.06-00 Minimum Funding Waiver 11/29/2019
201948002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/29/2019
201948001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/29/2019
201948001 355.01-00 Spin-Off 11/29/2019
201948001 355.03-00 Active Business 11/29/2019
201948000 6110.00-00 Index for Public Inspection of Written Determination 11/29/2019
201947020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/22/2019

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