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
202013009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/27/2020
202013008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/27/2020
202013008 1502.75-00 Filing Requirements 03/27/2020
202013008 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013008 9100.20-00 Section 1502; Election to File Consolidated Return 03/27/2020
202013007 856.04-00 Rents From Real Property 03/27/2020
202013006 856.04-00 Rents From Real Property 03/27/2020
202013005 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013004 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013003 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013002 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013001 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013000 6110.00-00 Index for Public Inspection of Written Determination 03/27/2020
202012013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2020
202012013 501.03-30 Organizational and Operational 03/20/2020
202012012 856.00-00 Definition of Real Estate Investment Trust 03/20/2020
202012011 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012010 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012009 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012008 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012007 7701.00-00 Definitions 03/20/2020
202012007 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/20/2020
202012006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/20/2020
202012006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/20/2020

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