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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202144001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144000 6110.00-00 Index for Public Inspection of Written Determination 11/05/2021
202143010 4942.03-07 Set-Asides 10/29/2021
202143009 59.05-04 Elections 10/29/2021
202143009 59.05-08 Research and Experimental Expenditures 10/29/2021
202143008 457.09-05 Certain Plans Excepted 10/29/2021
202143007 754.02-00 Timeliness of Election 10/29/2021
202143007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/29/2021
202143006 754.02-00 Timeliness of Election 10/29/2021
202143006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/29/2021
202143005 475.08-00 Securities Traders 10/29/2021
202143005 9100.00-00 Extension of Time for Making Certain Elections 10/29/2021
202143005 9100.10-01 Accounting Methods 10/29/2021
202143004 475.08-00 Securities Traders 10/29/2021
202143004 9100.00-00 Extension of Time for Making Certain Elections 10/29/2021
202143004 9100.10-01 Accounting Methods 10/29/2021
202143003 9100.04-00 Section 168; MACRS 10/29/2021
202143002 401.06-00 Required Distributions 10/29/2021
202143001 4943.03-00 Definition of Excess Business Holdings 10/29/2021
202143000 6110.00-00 Index for Public Inspection of Written Determination 10/29/2021
202142016 4945.04-04 Grants to Individuals 10/22/2021
202142015 4945.04-04 Grants to Individuals 10/22/2021
202142014 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142013 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142012 6201.01-06 Assessment of Criminal Restitution 10/22/2021