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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編號 UILC 主題 發布日期
202416017 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/19/2024
202416018 4942.03-07 Set-Asides 04/19/2024
202416019 4945.04-04 Grants to Individuals 04/19/2024
202416001 130.01-00 Qualified Funding Asset 04/19/2024
202416001 130.02-00 Qualified Assignment 04/19/2024
202416002 130.01-00 Qualified Funding Asset 04/19/2024
202416002 130.02-00 Qualified Assignment 04/19/2024
202416003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024
202416005 1362.02-00 Termination of Election 04/19/2024
202416005 1362.04-00 Inadvertent Terminations 04/19/2024
202416006 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024
202416007 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416008 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024
202416010 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024
202416012 1031.01-00 Property Held For Productive Use or Investment 04/19/2024
202416013 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416013 9100.01-00 Section 42; Low-Income Housing Credit 04/19/2024
202416014 501.33-00 Private v. Public Interest Served 04/19/2024
202416014 501.35-00 "Exclusively" Test 04/19/2024
202416015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/16/2024
202416015 501.03-30 Organizational and Operational Tests 04/16/2024
202416015 501.33-00 Private v. Public Interest Served 04/16/2024