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
201535005 9100.09-00 Section 442; Accounting Periods 08/28/2015
201535004 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/28/2015
201535004 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535003 42.00-00 Low-Income Housing Credit 08/28/2015
201535003 9100.01-00 Section 42; Low-Income Housing Credit 08/28/2015
201535002 263.16-00 Election to Deduct or Capitalize Certain Expenditures 08/28/2015
201535002 9100.22-00 Other 08/28/2015
201535001 9100.22-00 Other 08/28/2015
201535001 992.02-00 Election 08/28/2015
201535000 6110.00-00 Index for Public Inspection of Written Determination 08/28/2015
201534020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534019 4945.04-04 Grants to Individuals 08/21/2015
201534018 4942.03-07 Set-Asides 08/21/2015
201534017 4945.04-04 Grants to Individuals 08/21/2015
201534016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534013 9413.04-00 Other FTC Issues 08/21/2015
201534012 6601.10-00 Request for Interest Netting 08/21/2015
201534011 6224.01-02 Settlement of Penalties 08/21/2015
201534010 6231.03-00 Partnership Item 08/21/2015
201534009 6231.07-00 Tax Matters Partner 08/21/2015
201534008 6343.00-00 Authority to Release Levy 08/21/2015
201534007 338.01-02 Time in which Election must be made 08/21/2015
201534007 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/21/2015