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
202114007 9100.30-00 Section 195; Start-Up Expenditures 04/09/2021
202114006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/09/2021
202114005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/09/2021
202114004 412.06-00 Minimum Funding Waiver 04/09/2021
202114003 754.02-00 Timeliness of Election 04/09/2021
202114003 9100.00-00 Extension of Time for Making Certain Elections 04/09/2021
202114003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/09/2021
202114002 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 04/09/2021
202114001 213.00-00 Medical, Dental, etc., Expenses 04/09/2021
202114000 6110.00-00 Index for Public Inspection of Written Determination 04/09/2021
202113010 4945.04-04 Grants to Individuals 04/02/2021
202113009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/02/2021
202113009 501.32-00 Income Inures v. does Not Inure to Private Individual 04/02/2021
202113008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/2021
202113008 355.06-00 Device 04/02/2021
202113007 355.06-00 Device 04/02/2021
202113006 7701.00-00 Definitions 04/02/2021
202113006 9100.00-00 Extension of Time for Making Certain Elections 04/02/2021
202113005 7701.00-00 Definitions 04/02/2021
202113005 9100.00-00 Extension of Time for Making Certain Elections 04/02/2021
202113005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2021
202113004 7701.00-00 Definitions 04/02/2021
202113004 9100.00-00 Extension of Time for Making Certain Elections 04/02/2021
202113004 9100.30-00 Section 195; Start-Up Expenditures 04/02/2021
202113003 754.02-00 Timeliness of Election 04/02/2021

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