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
201947020 501.03-30 Organizational and Operational Tests 11/22/2019
201947020 501.33-00 Private v. Public Interest Served 11/22/2019
201947019 4945.04-04 Grants to Individuals 11/22/2019
201947018 4945.04-04 Grants to Individuals 11/22/2019
201947017 4945.04-04 Grants to Individuals 11/22/2019
201947016 4945.04-04 Grants to Individuals 11/22/2019
201947015 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2019
201947014 754.02-00 Timeliness of Election 11/22/2019
201947014 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/22/2019
201947013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/22/2019
201947013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/22/2019
201947012 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947011 1361.00-00 Definitions 11/22/2019
201947011 1361.03-00 Certain Trusts Permitted as Shareholders 11/22/2019
201947011 1361.03-03 Electing Small Business Trusts 11/22/2019
201947011 1362.00-00 Election by Small Business Corporation 11/22/2019
201947011 1362.02-00 Termination of Election 11/22/2019
201947011 1362.02-02 Ceases to be Small Business Corporation 11/22/2019
201947011 1362.04-00 Inadvertent Terminations 11/22/2019
201947010 3121.01-00 Wages 11/22/2019
201947010 3306.02-00 Wages 11/22/2019
201947010 3401.01-00 Wages Subject to Withholding 11/22/2019
201947010 3401.04-01 Employer v. Not an Employer 11/22/2019

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