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
201928015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/12/2019
201928014 170.10-02 Corporations 07/12/2019
201928014 172.01-00 Carryback and Carryover 07/12/2019
201928013 856.00-00 Definition of Real Estate Investment Trust 07/12/2019
201928013 856.01-00 Income Requirements 07/12/2019
201928012 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2019
201928012 1362.01-01 Shareholder Consent 07/12/2019
201928012 1362.04-00 Inadvertent Terminations 07/12/2019
201928011 7701.00-00 Definitions 07/12/2019
201928011 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928010 663.00-00 Special Rules Applicable to Sections 661 and 662 07/12/2019
201928010 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928009 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/12/2019
201928009 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928008 168.00-00 Modified Accelerated Cost Recovery System 07/12/2019
201928008 7701.00-00 Definitions 07/12/2019
201928008 9100.04-00 Section 168; MACRS 07/12/2019
201928008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928007 6166.00-00 Extension of Time to Pay Estate Tax 07/12/2019
201928007 6166.03-00 Active Trade or Business 07/12/2019
201928006 468A.00-00 Special Rules for Decommissioning Cost 07/12/2019
201928005 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/12/2019
201928004 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 07/12/2019