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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Номер UILC Тема Дата публикации
202129004 754.02-00 Timeliness of Election 07/23/2021
202129004 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021
202129004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021
202129003 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021
202129003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021
202129002 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021
202129001 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/23/2021
202129001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/23/2021
202129000 6110.00-00 Index for Public Inspection of Written Determination 07/23/2021
202128009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/16/2021
202128009 501.04-07 Homeowners Association 07/16/2021
202128008 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/16/2021
202128007 1295.02-02 Retroactive Elections 07/16/2021
202128006 856.00-00 Definition of Real Estate Investment Trust 07/16/2021
202128006 9100.00-00 Extension of Time for Making Certain Elections 07/16/2021
202128005 9100.00-00 Extension of Time for Making Certain Elections 07/16/2021
202128005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2021
202128004 9100.00-00 Extension of Time for Making Certain Elections 07/16/2021
202128003 1361.00-00 Definitions 07/16/2021
202128003 1361.05-00 Qualified Subchapter S Subsidiary 07/16/2021
202128002 1295.02-02 Retroactive Elections 07/16/2021
202128001 368.09-00 Plan of Reorganization 07/16/2021
202128000 6110.00-00 Index for Public Inspection of Written Determination 07/16/2021
202127046 4945.04-04 Grants to Individuals 07/09/2021
202127045 4945.04-04 Grants to Individuals 07/09/2021