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
201739005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/29/2017
201739005 9100.22-00 Other 09/29/2017
201739004 301.00-00 Distributions of Property 09/29/2017
201739004 671.02-00 Persons Treated as Grantors 09/29/2017
201739004 7701.03-00 Association v. Trust 09/29/2017
201739003 9100.00-00 Extension of Time for Making Certain Elections 09/29/2017
201739002 141.00-00 Private Activity Bond; Qualified Bond 09/29/2017
201739001 167.22-01 Normalization Rules 09/29/2017
201739000 6110.00-00 Index for Public Inspection of Written Determination 09/29/2017
201738014 4942.03-07 Set-Asides 09/22/2017
201738013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2017
201738012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2017
201738012 501.03-30 Organizational and Operational Tests 09/22/2017
201738011 1362.02-00 Termination of Election 09/22/2017
201738011 1362.02-03 Passive Investment Income 09/22/2017
201738010 7701.00-00 Definitions 09/22/2017
201738009 2632.00-00 Special Rules for Allocation of GST Exemption 09/22/2017
201738009 2642.00-00 Inclusion Ratio 09/22/2017
201738009 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738008 2632.00-00 Special Rules for Allocation of GST Exemption 09/22/2017
201738008 2642.00-00 Inclusion Ratio 09/22/2017
201738008 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2017
201738007 754.02-00 Timeliness of Election 09/22/2017
201738007 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017