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
202042011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/16/2020
202042010 83.00-00 Property Transferred in Connection With Performance of Services 10/16/2020
202042009 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2020
202042008 1362.00-00 Election by Small Business Corporation 10/16/2020
202042008 1362.04-00 Inadvertent Terminations 10/16/2020
202042007 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/16/2020
202042007 4941.04-00 Definition of Self-Dealing 10/16/2020
202042006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/16/2020
202042006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/16/2020
202042006 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042006 9100.22-00 Other 10/16/2020
202042005 168.24-00 Public Utility Property 10/16/2020
202042004 468A.04-01 Initial Schedules 10/16/2020
202042004 468A.04-02 Revised Schedules 10/16/2020
202042003 1033.00-00 Involuntary Conversion 10/16/2020
202042003 1033.01-00 General Rule 10/16/2020
202042003 1033.02-00 Definition of Involuntary Conversion Events 10/16/2020
202042002 1033.00-00 Involuntary Conversion 10/16/2020
202042001 1361.01-04 More than One Class of Stock 10/16/2020
202042001 1362.04-00 Inadvertent Terminations 10/16/2020
202042000 6110.00-00 Index for Public Inspection of Written Determination 10/16/2020
202041016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/09/2020
202041015 4945.04-04 Grants to Individuals 10/09/2020
202041014 4945.04-04 Grants to Individuals 10/09/2020

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