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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Номер UILC Тема Дата публикации
201902028 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/11/2019
201902028 9100.22-00 Other 01/11/2019
201902027 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/11/2019
201902027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/11/2019
201902026 7701.00-00 Definitions 01/11/2019
201902026 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2019
201902025 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2019
201902025 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902025 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2019
201902024 108.01-04 Qualified Real Property Business Indebtedness Exclusion 01/11/2019
201902024 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902023 401.06-00 Required Distributions 01/11/2019
201902022 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/11/2019
201902022 382.11-00 Definitions and Special Rules 01/11/2019
201902022 382.11-09 5-Percent Shareholder 01/11/2019
201902021 1362.01-00 Eligible v. Ineligible 01/11/2019
201902021 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902020 1362.01-00 Eligible v. Ineligible 01/11/2019
201902020 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902019 1362.01-00 Eligible v. Ineligible 01/11/2019
201902019 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902018 1362.01-00 Eligible v. Ineligible 01/11/2019
201902018 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902017 1362.01-00 Eligible v. Ineligible 01/11/2019