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
201727004 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/07/2017
201727004 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 07/07/2017
201727004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 07/07/2017
201727004 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 07/07/2017
201727004 6662.00-00 Accuracy-related penalty 07/07/2017
201727004 6664.01-00 Definition of Underpayment 07/07/2017
201727004 6665.00-00 Applicable Rules 07/07/2017
201727004 6676.00-00 Erroneous claim for refund or credit 07/07/2017
201727004 6697.00-00 Assessable Penalties with Respect to Liability for Tax of Regulated Investment Companies 07/07/2017
201727004 860.00-00 Deduction for Deficiency Dividends 07/07/2017
201727004 860.02-00 Interest and Addition to Tax 07/07/2017
201727004 860.04-00 Determination 07/07/2017
201727004 860.06-00 Claim Required for Dividend Deduction 07/07/2017
201727004 860.07-00 Suspension of Statute of Limitations 07/07/2017
201727003 141.01-00 Private Business Tests 07/07/2017
201727003 148.00-00 Arbitrage 07/07/2017
201727002 7701.25-04 Terminal Rental Adjustment Clause 07/07/2017
201727001 1362.00-00 Election by Small Business Corporation 07/07/2017
201727001 1362.04-00 Inadvertent Terminations 07/07/2017
201727000 6110.00-00 Index for Public Inspection of Written Determination 07/07/2017
201726018 4945.04-04 Grants to Individuals 06/30/2017
201726017 4945.04-04 Grants to Individuals 06/30/2017
201726016 4945.04-04 Grants to Individuals 06/30/2017
201726015 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 06/30/2017
201726014 501.06-01 Performance of Particular Services for Members 06/30/2017