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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编号 UILC 主题 发布日期
202049003 1362.01-00 Eligible v. Ineligible 12/04/2020
202049003 1362.01-03 Late Elections 12/04/2020
202049002 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/04/2020
202049001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/04/2020
202049001 754.02-00 Timeliness of Election 12/04/2020
202049001 9100.00-00 Extension of Time for Making Certain Elections 12/04/2020
202049001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/04/2020
202049000 6110.00-00 Index for Public Inspection of Written Determination 12/04/2020
202048010 4945.04-04 Grants to Individuals 11/27/2020
202048009 475.08-00 Securities Traders 11/27/2020
202048009 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020
202048009 9100.10-01 Accounting Methods 11/27/2020
202048008 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020
202048008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2020
202048007 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020
202048007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2020
202048006 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020
202048006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2020
202048005 468A.00-00 Special Rules for Decommissioning Cost 11/27/2020
202048005 468A.04-02 Revised Schedules 11/27/2020
202048004 1362.00-00 Election by Small Business Corporation 11/27/2020
202048004 1362.01-00 Eligible v. Ineligible 11/27/2020
202048004 1362.01-03 Late Elections 11/27/2020
202048003 351.00-00 Transfer to Corporation Controlled by Transferor 11/27/2020
202048002 7701.00-00 Definitions 11/27/2020

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