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
201848020 4945.04-04 Grants to Individuals 11/30/2018
201848019 4945.04-04 Grants to Individuals 11/30/2018
201848018 4942.03-07 Set-Asides 11/30/2018
201848017 501.07-00 Social Clubs 11/30/2018
201848016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2018
201848016 355.01-02 Split-Up 11/30/2018
201848015 1092.05-02 Mixed Straddle Account 11/30/2018
201848014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/30/2018
201848014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/30/2018
201848013 856.01-00 Income Requirements 11/30/2018
201848012 263A.04-05 Simplified Production Method 11/30/2018
201848011 414.07-00 Governmental Plan 11/30/2018
201848011 415.01-00 Limitation for Defined Benefit Plans 11/30/2018
201848011 415.02-00 Limitation for Defined Contribution Plans 11/30/2018
201848011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/30/2018
201848010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/30/2018
201848010 9100.22-00 Other 11/30/2018
201848009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/30/2018
201848009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2018
201848009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/30/2018
201848008 856.00-00 Definition of Real Estate Investment Trust 11/30/2018
201848008 856.03-00 Other Requirements 11/30/2018
201848008 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
201848007 468A.04-02 Revised Schedules 11/30/2018
201848006 468A.04-02 Revised Schedules 11/30/2018