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
202244008 358.02-00 Allocation of Basis 11/04/2022
202244008 361.02-00 Distributions 11/04/2022
202244008 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 11/04/2022
202244008 368.04-00 Assets for Control of Transferee (Type "D") 11/04/2022
202244007 2056.07-00 Qualified Terminable Interest Property 11/04/2022
202244007 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/04/2022
202244006 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244006 9100.22-00 Other 11/04/2022
202244005 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 11/04/2022
202244005 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244004 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 11/04/2022
202244003 2632.00-00 Special Rules for Allocation of GST Exemption 11/04/2022
202244002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2022
202244002 754.02-00 Timeliness of Election 11/04/2022
202244002 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2022
202244001 1362.00-00 Election by Small Business Corporation 11/04/2022
202244001 1362.04-00 Inadvertent Terminations 11/04/2022
202244000 6110.00-00 Index for Public Inspection of Written Determination 11/04/2022
202243021 4945.04-04 Grants to Individuals 10/28/2022
202243020 4945.04-04 Grants to Individuals 10/28/2022
202243019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/28/2022
202243019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/28/2022
202243019 501.03-30 Organizational and Operational Tests 10/28/2022

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