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
202124009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/18/2021
202124009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/18/2021
202124009 9999.98-00 Not Able to Identify Under Present List 06/18/2021
202124008 1031.00-00 Exchange of Property Held for Productive Use or Investment 06/18/2021
202124008 1031.02-00 Like Kind Property 06/18/2021
202124007 1276.02-02 Constant Interest Rate Election 06/18/2021
202124007 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 06/18/2021
202124007 9100.00-00 Extension of Time for Making Certain Elections 06/18/2021
202124006 1276.02-02 Constant Interest Rate Election 06/18/2021
202124006 851.00-00 Definition of Regulated Investment Company 06/18/2021
202124006 851.01-00 Election to be Regulated Investment Company 06/18/2021
202124006 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 06/18/2021
202124006 9100.00-00 Extension of Time for Making Certain Elections 06/18/2021
202124005 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/18/2021
202124005 9100.00-00 Extension of Time for Making Certain Elections 06/18/2021
202124004 1362.00-00 Election by Small Business Corporation 06/18/2021
202124004 1362.04-00 Inadvertent Terminations 06/18/2021
202124003 168.24-01 Normalization Rules 06/18/2021
202124002 1362.04-00 Inadvertent Terminations 06/18/2021
202124001 1362.04-00 Inadvertent Terminations 06/18/2021
202124000 6110.00-00 Index for Public Inspection of Written Determination 06/18/2021
202123013 4945.04-04 Grants to Individuals 06/11/2021
202123012 4945.04-04 Grants to Individuals 06/11/2021
202123011 4945.04-04 Grants to Individuals 06/11/2021
202123010 4945.04-04 Grants to Individuals 06/11/2021