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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尋求幫助
編號 UILC 主題 發布日期
202051003 414.08-00 Church Plan 12/18/2020
202051002 168.00-00 Modified Accelerated Cost Recovery System 12/18/2020
202051001 168.00-00 Modified Accelerated Cost Recovery System 12/18/2020
202051000 6110.00-00 Index for Public Inspection of Written Determination 12/18/2020
202050020 4945.04-04 Grants to Individuals 12/11/2020
202050019 4945.04-04 Grants to Individuals 12/11/2020
202050018 4942.03-07 Set-Asides 12/11/2020
202050017 501.03-30 Organizational and Operational Tests 12/11/2020
202050016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/11/2020
202050016 501.06-01 Performance of Particular Services for Members 12/11/2020
202050015 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/11/2020
202050015 212.00-00 Expenses for Production of Income 12/11/2020
202050014 354.00-00 Exchanges of Stock and Securities in Certain Reorganizations 12/11/2020
202050014 354.05-00 Substantially All of the Assets 12/11/2020
202050014 361.02-02 Certain Transfers to Creditors 12/11/2020
202050014 368.08-02 Proprietary Interest Continuity 12/11/2020
202050014 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 12/11/2020
202050013 42.00-00 Low-Income Housing Credit 12/11/2020
202050013 9100.00-00 Extension of Time for Making Certain Elections 12/11/2020
202050012 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/11/2020
202050012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/11/2020
202050012 9100.00-00 Extension of Time for Making Certain Elections 12/11/2020
202050012 9100.22-00 Other 12/11/2020
202050011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/11/2020
202050011 754.02-00 Timeliness of Election 12/11/2020

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