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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202150007 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 12/17/2021 |
| 202150007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2021 |
| 202150006 | 9100.02-03 | R and D Expenditures | 12/17/2021 |
| 202150005 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 12/17/2021 |
| 202150004 | 355.03-01 | Five-Year Requirement | 12/17/2021 |
| 202150003 | 168.24-01 | Normalization Rules | 12/17/2021 |
| 202150002 | 1362.00-00 | Election by Small Business Corporation | 12/17/2021 |
| 202150002 | 1362.04-00 | Inadvertent Terminations | 12/17/2021 |
| 202150001 | 475.08-00 | Securities Traders | 12/17/2021 |
| 202150001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2021 |
| 202150001 | 9100.10-01 | Accounting Methods | 12/17/2021 |
| 202150000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/17/2021 |
| 202149026 | 4945.04-04 | Grants to Individuals | 12/10/2021 |
| 202149025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2021 |
| 202149014 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/10/2021 |
