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
201725002 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725001 47.00-00 Rehabilitation Credit 06/23/2017
201725001 50.00-00 Special Rules for Computing Investment Credit 06/23/2017
201725001 9100.33-00 Section 50(d)(5) Passthrough of Investment Credit 06/23/2017
201725000 6110.00-00 Index for Public Inspection of Written Determination 06/23/2017
201724026 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 06/16/2017
201724026 199.03-00 Domestic Production Gross Receipts (DPGR) 06/16/2017
201724026 199.03-05 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition 06/16/2017
201724025 3121.10-01 In General 06/16/2017
201724024 7704.03-00 Qualifying Income 06/16/2017
201724023 2642.00-00 Inclusion Ratio 06/16/2017
201724023 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724022 2642.00-00 Inclusion Ratio 06/16/2017
201724022 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724021 1362.01-01 Shareholder Consent 06/16/2017
201724021 1362.04-00 Inadvertent Terminations 06/16/2017
201724020 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724019 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724018 2642.00-00 Inclusion Ratio 06/16/2017
201724018 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724017 856.07-00 Treatment of Wholly Owned Subsidiaries 06/16/2017
201724017 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724016 7701.00-00 Definitions 06/16/2017