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
202416006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024
202416005 1362.00-00 Election by Small Business Corporation 04/19/2024
202416005 1362.02-00 Termination of Election 04/19/2024
202416005 1362.04-00 Inadvertent Terminations 04/19/2024
202416004 1362.04-00 Inadvertent Terminations 04/19/2024
202416003 7701.00-00 Definitions 04/19/2024
202416003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024
202416002 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024
202416002 130.01-00 Qualified Funding Asset 04/19/2024
202416002 130.02-00 Qualified Assignment 04/19/2024
202416001 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024
202416001 130.01-00 Qualified Funding Asset 04/19/2024
202416001 130.02-00 Qualified Assignment 04/19/2024
202416000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2024
202415005 4945.04-04 Grants to Individuals 04/12/2024
202415004 1092.00-00 Straddles 04/12/2024
202415004 1092.05-00 Mixed Straddles 04/12/2024
202415004 1092.05-02 Mixed Straddle Account 04/12/2024
202415003 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/12/2024
202415002 1362.00-00 Election by Small Business Corporation 04/12/2024
202415002 1362.01-03 Late Elections 04/12/2024
202415001 856.01-00 Income Requirements 04/12/2024
202415001 856.04-00 Rents From Real Property 04/12/2024
202415000 6110.00-00 Index for Public Inspection of Written Determination 04/12/2024
202414012 4945.04-04 Grants to Individuals 04/05/2024