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
201726013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/30/2017
201726012 1502.13-00 Intercompany Transactions 06/30/2017
201726012 743.00-00 Optional Adjustments to Basis of Partnership Property 06/30/2017
201726011 856.07-00 Treatment of Wholly Owned Subsidiaries 06/30/2017
201726011 9100.01-00 Section 42; Low-Income Housing Credit 06/30/2017
201726010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726010 754.02-00 Timeliness of Election 06/30/2017
201726010 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726009 9100.22-00 Other 06/30/2017
201726009 992.02-00 Election 06/30/2017
201726008 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726008 9100.10-00 Section 446 06/30/2017
201726008 9100.10-01 Accounting Methods 06/30/2017
201726007 141.00-00 Private Activity Bond; Qualified Bond 06/30/2017
201726006 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726006 9100.10-00 Section 446 06/30/2017
201726006 9100.10-01 Accounting Methods 06/30/2017
201726005 468A.04-01 Initial Schedules 06/30/2017
201726004 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 06/30/2017
201726003 9100.09-00 Section 442; Accounting Periods 06/30/2017
201726002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726002 754.02-00 Timeliness of Election 06/30/2017
201726002 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017