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
201820003 7701.00-00 Definitions 05/18/2018
201820003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820002 368.01-00 Statutory Merger or Consolidation (Type "A") 05/18/2018
201820002 368.01-02 Using Stock of Corporation Controlling Merged Corporation 05/18/2018
201820001 1361.00-00 Definitions 05/18/2018
201820001 1361.03-00 Certain Trusts Permitted as Shareholders 05/18/2018
201820001 1361.03-03 Electing Small Business Trusts 05/18/2018
201820001 1362.00-00 Election by Small Business Corporation 05/18/2018
201820001 1362.04-00 Inadvertent Terminations 05/18/2018
201820000 6110.00-00 Index for Public Inspection of Written Determination 05/18/2018
201819011 501.03-08 Educational Organizations 05/11/2018
201819011 501.03-30 Organizational and Operational Tests 05/11/2018
201819011 501.33-00 Private v. Public Interest Served 05/11/2018
201819011 501.36-00 Business Activities 05/11/2018
201819010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819010 754.02-00 Timeliness of Election 05/11/2018
201819010 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819009 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819009 9100.09-00 Section 442; Accounting Periods 05/11/2018
201819008 1502.75-00 Filing Requirements 05/11/2018
201819008 9100.20-00 Section 1502; Election to File Consolidated Return 05/11/2018
201819007 408.12-00 Deemed IRAs Under Qualified Employer Plans 05/11/2018
201819007 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/11/2018
201819006 856.00-00 Definition of Real Estate Investment Trust 05/11/2018