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
202021020 851.00-00 Definition of Regulated Investment Company 05/22/2020
202021020 851.01-00 Election to be Regulated Investment Company 05/22/2020
202021020 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/22/2020
202021020 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021019 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021019 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/22/2020
202021018 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/22/2020
202021017 9100.22-00 Other 05/22/2020
202021017 992.02-00 Election 05/22/2020
202021016 1362.00-00 Election by Small Business Corporation 05/22/2020
202021016 1362.01-01 Shareholder Consent 05/22/2020
202021016 1362.02-00 Termination of Election 05/22/2020
202021015 7701.00-00 Definitions 05/22/2020
202021014 7701.00-00 Definitions 05/22/2020
202021013 7701.00-00 Definitions 05/22/2020
202021012 7701.00-00 Definitions 05/22/2020
202021011 7701.00-00 Definitions 05/22/2020
202021010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/22/2020
202021010 382.12-00 Operating Rules 05/22/2020
202021010 382.12-16 Controlled Groups 05/22/2020
202021010 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021010 9100.22-00 Other 05/22/2020
202021009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/22/2020
202021008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/22/2020
202021008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/22/2020