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
201822030 501.33-00 Private v. Public Interest Served 06/01/2018
201822029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/01/2018
201822029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2018
201822028 6413.00-00 Special Rules Applicable to Certain Employment Taxes 06/01/2018
201822027 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/01/2018
201822026 247.04-00 Other 06/01/2018
201822025 168.36-00 Additional First Year Depreciation 06/01/2018
201822024 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822023 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822022 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822021 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822020 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822019 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822018 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822017 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822016 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822015 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822014 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822013 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822012 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822011 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822010 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/01/2018
201822009 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822008 351.00-00 Transfer to Corporation Controlled by Transferor 06/01/2018