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
202040005 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 10/02/2020
202040004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/02/2020
202040004 831.02-00 Alternative Tax Small Companies 10/02/2020
202040004 9100.00-00 Extension of Time for Making Certain Elections 10/02/2020
202040004 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 10/02/2020
202040003 408.00-00 Individual Retirement Accounts 10/02/2020
202040003 408.03-00 Rollover Contributions 10/02/2020
202040002 4943.03-00 Definition of Excess Business Holdings 10/02/2020
202040001 856.00-00 Definition of Real Estate Investment Trust 10/02/2020
202040001 9100.00-00 Extension of Time for Making Certain Elections 10/02/2020
202040000 6110.00-00 Index for Public Inspection of Written Determination 10/02/2020
202039021 4942.03-07 Set-Asides 09/25/2020
202039020 509.02-01 Publicly Supported Organizations 09/25/2020
202039019 501.32-00 Income Inures v. does Not Inure to Private Individual 09/25/2020
202039019 501.32-01 Distribution of Assets to Private Individuals 09/25/2020
202039019 501.33-00 Private v. Public Interest Served 09/25/2020
202039018 512.01-01 Rents and Royalties 09/25/2020
202039017 7701.00-00 Definitions 09/25/2020
202039017 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039016 7701.00-00 Definitions 09/25/2020
202039016 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039015 7701.00-00 Definitions 09/25/2020
202039015 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020