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
202012001 663.04-00 65-Day Rule 03/20/2020
202012001 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012001 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 03/20/2020
202012000 6110.00-00 Index for Public Inspection of Written Determination 03/20/2020
202011014 4945.04-04 Grants to Individuals 03/13/2020
202011013 4945.04-04 Grants to Individuals 03/13/2020
202011012 4942.03-07 Set-Asides 03/13/2020
202011011 4945.04-04 Grants to Individuals 03/13/2020
202011010 4945.04-04 Grants to Individuals 03/13/2020
202011009 4945.04-04 Grants to Individuals 03/13/2020
202011008 501.03-30 Organizational and Operational Tests 03/13/2020
202011008 501.03-31 Limitation of Beneficiaries 03/13/2020
202011007 501.07-05 Business with Nonmembers 03/13/2020
202011006 1502.75-00 Filing Requirements 03/13/2020
202011006 9100.20-00 Section 1502; Election to File Consolidated Return 03/13/2020
202011005 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011004 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011003 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011002 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011001 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011000 6110.00-00 Index for Public Inspection of Written Determination 03/13/2020
202010008 4945.04-04 Grants to Individuals 03/06/2020
202010007 4942.03-07 Set-Asides 03/06/2020
202010006 4945.04-04 Grants to Individuals 03/06/2020
202010005 4945.04-04 Grants to Individuals 03/06/2020

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