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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숫자 UILC 주제 출시일
202036002 7701.02-00 Partnerships v. Associations 09/04/2020
202036001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2020
202036001 355.03-00 Active Business 09/04/2020
202036001 368.00-00 Definitions Relating to Corporate Reorganizations 09/04/2020
202036001 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2020
202036000 6110.00-00 Index for Public Inspection of Written Determination 09/04/2020
202035012 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 08/28/2020
202035012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/28/2020
202035012 1502.98-03 Rules Upon Becoming a Member 08/28/2020
202035011 61.00-00 Gross Income v. Not Gross Income 08/28/2020
202035011 61.09-00 Compensation for Services 08/28/2020
202035011 61.09-07 Paid Other Than Cash 08/28/2020
202035011 83.00-00 Property Transferred in Connection With Performance of Services 08/28/2020
202035010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/28/2020
202035010 401.06-00 Required Distributions 08/28/2020
202035010 401.06-01 In General 08/28/2020
202035009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/28/2020
202035009 355.01-00 Spin-Off 08/28/2020
202035009 368.00-00 Definitions Relating to Corporate Reorganizations 08/28/2020
202035009 368.04-00 Assets for Control of Transferee (Type "D") 08/28/2020
202035008 856.00-00 Definition of Real Estate Investment Trust 08/28/2020
202035007 9100.00-00 Extension of Time for Making Certain Elections 08/28/2020
202035006 1382.02-00 Patronage Dividends 08/28/2020
202035006 1388.00-00 Definitions; Special Rules 08/28/2020
202035005 856.00-00 Definition of Real Estate Investment Trust 08/28/2020

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