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
201926007 7701.02-00 Partnerships v. Associations 06/28/2019
201926006 7701.00-00 Definitions 06/28/2019
201926006 7701.02-00 Partnerships v. Associations 06/28/2019
201926005 856.07-00 Treatment of Wholly Owned Subsidiaries 06/28/2019
201926005 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926004 7701.00-00 Definitions 06/28/2019
201926004 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/28/2019
201926003 754.02-00 Timeliness of Election 06/28/2019
201926003 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/28/2019
201926002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/28/2019
201926002 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926001 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/28/2019
201926001 6611.04-00 Interest on Refunds 06/28/2019
201926000 6110.00-00 Index for Public Inspection of Written Determination 06/28/2019
201925021 4945.04-04 Grants to Individuals 06/21/2019
201925020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/21/2019
201925017 501.36-01 Section 501(c)(3) Organizations 06/21/2019
201925016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019