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
202020024 501.36-01 Section 501(c)(3) Organizations 05/15/2020
202020023 4945.04-04 Grants to Individuals 05/15/2020
202020022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020
202020021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020
202020020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020
202020020 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020
202020019 414.07-00 Governmental Plan 05/15/2020
202020018 7701.00-00 Definitions 05/15/2020
202020018 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020017 453.06-06 Election Out 05/15/2020
202020016 1362.00-00 Election by Small Business Corporation 05/15/2020
202020016 1362.01-00 Eligible v. Ineligible 05/15/2020
202020016 1362.02-00 Termination of Election 05/15/2020
202020016 1362.04-00 Inadvertent Terminations 05/15/2020
202020015 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020014 7701.00-00 Definitions 05/15/2020
202020014 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
202020013 7701.00-00 Definitions 05/15/2020
202020013 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
202020012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/15/2020
202020012 9100.22-00 Other 05/15/2020
202020011 45.00-00 Electricity Produced from Certain Renewable Sources 05/15/2020