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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202053009 9100.00-00 Extension of Time for Making Certain Elections 12/31/2020
202053009 9100.22-00 Other 12/31/2020
202053009 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/31/2020
202053009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/31/2020
202053008 856.00-00 Definition of Real Estate Investment Trust 12/31/2020
202053008 9100.00-00 Extension of Time for Making Certain Elections 12/31/2020
202053007 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/31/2020
202053006 9100.22-00 Other 12/31/2020
202053006 1502.21-00 Consolidated Net Operating Loss Deduction 12/31/2020
202053005 1361.01-04 More than One Class of Stock 12/31/2020
202053005 1362.00-00 Election by Small Business Corporation 12/31/2020
202053005 1362.02-00 Termination of Election 12/31/2020
202053005 1362.04-00 Inadvertent Terminations 12/31/2020
202053004 1362.04-00 Inadvertent Terminations 12/31/2020
202053003 7701.00-00 Definitions 12/31/2020
202053003 9100.00-00 Extension of Time for Making Certain Elections 12/31/2020
202053003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/31/2020
202053002 412.06-00 Minimum Funding Waiver 12/31/2020
202053001 7701.00-00 Definitions 12/31/2020
202053000 6110.00-00 Index for Public Inspection of Written Determination 12/31/2020
202052051 4945.04-04 Grants to Individuals 12/24/2020
202052050 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052049 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052048 501.07-00 Social Clubs 12/24/2020
202052047 501.07-00 Social Clubs 12/24/2020

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