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
201816009 988.00-00 Treatment of Certain Foreign Currency Transactions 04/20/2018
201816009 988.05-00 Hedging Transactions 04/20/2018
201816008 1033.01-00 General Rule 04/20/2018
201816008 1033.02-00 Definition of Involuntary Conversion Events 04/20/2018
201816008 1033.03-00 Property Similar or Related in Service or Use 04/20/2018
201816007 103.02-01 Political Subdivisions 04/20/2018
201816006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/20/2018
201816006 754.02-00 Timeliness of Election 04/20/2018
201816006 9100.00-00 Extension of Time for Making Certain Elections 04/20/2018
201816006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/20/2018
201816005 168.24-01 Normalization Rules 04/20/2018
201816004 6041.00-00 Information at Source 04/20/2018
201816004 61.40-00 Governmental Benefits and Subsidies 04/20/2018
201816003 856.01-00 Income Requirements 04/20/2018
201816002 856.01-00 Income Requirements 04/20/2018
201816001 856.01-00 Income Requirements 04/20/2018
201816000 6110.00-00 Index for Public Inspection of Written Determination 04/20/2018
201815017 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/13/2018
201815016 108.00-00 Income From Discharge of Indebtedness 04/13/2018
201815015 7701.00-00 Definitions 04/13/2018
201815014 856.07-00 Treatment of Wholly Owned Subsidiaries 04/13/2018
201815014 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815013 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815013 9100.10-00 Section 446 04/13/2018
201815013 9100.10-01 Accounting Methods 04/13/2018

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