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
201904009 992.02-00 Election 01/25/2019
201904008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/25/2019
201904007 9100.02-00 Section 59(e) 01/25/2019
201904007 9100.04-00 Section 168; MACRS 01/25/2019
201904006 9100.00-00 Extension of Time for Making Certain Elections 01/25/2019
201904005 856.00-00 Definition of Real Estate Investment Trust 01/25/2019
201904004 61.00-00 Gross Income v. Not Gross Income 01/25/2019
201904003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2019
201904002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2019
201904001 1362.00-00 Election by Small Business Corporation 01/25/2019
201904000 6110.00-00 Index for Public Inspection of Written Determination 01/25/2019
201903023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903017 119.00-00 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 01/18/2019
201903017 132.04-00 De Minimis Fringe 01/18/2019
201903017 132.04-02 Certain Eating Facilities 01/18/2019
201903016 1502.21-00 Consolidated Net Operating Loss Deduction 01/18/2019
201903016 9100.22-00 Other 01/18/2019
201903015 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 01/18/2019
201903014 2056.07-00 Qualified Terminable Interest Property 01/18/2019
201903014 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019

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