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
201935008 168.00-00 Modified Accelerated Cost Recovery System 08/30/2019
201935008 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935008 9100.04-00 Section 168; MACRS 08/30/2019
201935008 9100.22-00 Other 08/30/2019
201935007 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935006 1362.00-00 Election by Small Business Corporation 08/30/2019
201935006 1362.02-00 Termination of Election 08/30/2019
201935006 1362.02-03 Passive Investment Income 08/30/2019
201935006 1362.04-00 Inadvertent Terminations 08/30/2019
201935005 408.03-00 Rollover Contributions 08/30/2019
201935004 367.00-00 Foreign Corporations 08/30/2019
201935004 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 08/30/2019
201935003 4980.02-00 Exceptions 08/30/2019
201935002 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935001 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935000 6110.00-00 Index for Public Inspection of Written Determination 08/30/2019
201934009 4945.04-04 Grants to Individuals 08/23/2019
201934008 501.03-05 Corporations 08/23/2019
201934008 501.33-00 Private v. Public Interest Served 08/23/2019
201934007 7701.00-00 Definitions 08/23/2019
201934007 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934006 408.03-00 Rollover Contributions 08/23/2019
201934005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/23/2019
201934005 9100.22-00 Other 08/23/2019

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