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
201552012 42.00-00 Low-Income Housing Credit 12/24/2015
201552012 9100.01-00 Section 42; Low-Income Housing Credit 12/24/2015
201552011 301.00-00 Distributions of Property 12/24/2015
201552011 305.03-00 Distributions in Lieu of Money 12/24/2015
201552010 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/24/2015
201552010 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552009 856.07-00 Treatment of Wholly Owned Subsidiaries 12/24/2015
201552009 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552008 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 12/24/2015
201552007 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552006 2632.00-00 Special Rules for Allocation of GST Exemption 12/24/2015
201552006 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552005 9100.22-00 Other 12/24/2015
201552005 992.02-00 Election 12/24/2015
201552004 9100.04-00 Section 168; MACRS 12/24/2015
201552003 9100.22-00 Other 12/24/2015
201552003 992.02-00 Election 12/24/2015
201552002 414.18-00 Separate Lines of Business and Operating Units 12/24/2015
201552001 61.30-00 Assignments 12/24/2015
201552000 6110.00-00 Index for Public Inspection of Written Determination 12/25/2015
201551011 4945.04-04 Grants to Individuals 12/18/2015
201551010 501.07-00 Social Clubs 12/18/2015
201551009 355.03-00 Active Business 12/18/2015
201551008 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/18/2015