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
201930012 1502.19-00 Excess Losses 07/26/2019
201930011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2019
201930011 355.01-02 Split-Up 07/26/2019
201930011 355.03-00 Active Business 07/26/2019
201930010 1362.01-03 Late Elections 07/26/2019
201930010 7701.00-00 Definitions 07/26/2019
201930010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/26/2019
201930008 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930008 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930007 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930007 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930006 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930006 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930005 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930005 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930004 115.06-00 Income Accruing to the State 07/26/2019
201930004 468B.02-00 Taxation of Designated Settlement Funds 07/26/2019
201930003 856.00-00 Definition of Real Estate Investment Trust 07/26/2019
201930003 856.02-00 Investment Requirements 07/26/2019
201930003 856.04-00 Rents From Real Property 07/26/2019
201930002 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/26/2019
201930001 9100.22-00 Other 07/26/2019
201930000 6110.00-00 Index for Public Inspection of Written Determination 07/26/2019