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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201904012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/25/2019 |
| 201904012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/25/2019 |
| 201904012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/25/2019 |
| 201904011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/25/2019 |
| 201904010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/25/2019 |
| 201904009 | 9100.22-00 | Other | 01/25/2019 |
| 201904009 | 992.02-00 | Election | 01/25/2019 |
| 201904008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/25/2019 |
| 201904007 | 9100.02-00 | Section 59(e) | 01/25/2019 |
| 201904007 | 9100.04-00 | Section 168; MACRS | 01/25/2019 |
| 201904006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/25/2019 |
| 201904005 | 856.00-00 | Definition of Real Estate Investment Trust | 01/25/2019 |
| 201904004 | 61.00-00 | Gross Income v. Not Gross Income | 01/25/2019 |
| 201904003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/25/2019 |
| 201904002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/25/2019 |
| 201904001 | 1362.00-00 | Election by Small Business Corporation | 01/25/2019 |
| 201904000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/25/2019 |
| 201903023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903017 | 119.00-00 | Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) | 01/18/2019 |
| 201903017 | 132.04-00 | De Minimis Fringe | 01/18/2019 |
