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
201740004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2017
201740003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/06/2017
201740003 9100.22-00 Other 10/06/2017
201740002 512.01-01 Rents and Royalties 10/06/2017
201740002 514.01-00 Rent and Deductions 10/06/2017
201740002 514.06-00 Definitions--Debt-Financed Property 10/06/2017
201740002 514.07-00 Acquisition Indebtedness 10/06/2017
201740001 1362.04-00 Inadvertent Terminations 10/06/2017
201740000 6110.00-00 Index for Public Inspection of Written Determination 10/06/2017
201739017 408.03-00 Rollover Contributions 09/29/2017
201739016 501.03-30 Organizational and Operational Tests 09/29/2017
201739015 6402.01-00 Credit of Overpayment Against Any Tax Liability 09/29/2017
201739015 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 09/29/2017
201739014 6511.05-00 Amended or Supplemental Claims 09/29/2017
201739013 6407.00-00 Date of Allowance of Refund or Credit 09/29/2017
201739013 6511.01-00 Limitation of Amount 09/29/2017
201739013 7422.00-00 Civil Actions for Refund 09/29/2017
201739012 7811.01-00 Authority to Issue 09/29/2017
201739011 7701.20-00 Indian Tribal Government 09/29/2017
201739010 414.08-00 Church Plan 09/29/2017
201739009 954.02-00 Foreign Personal Holding Company Income 09/29/2017
201739008 1502.36-00 Unified Loss Rules 09/29/2017
201739008 9100.22-00 Other 09/29/2017
201739007 1362.04-00 Inadvertent Terminations 09/29/2017
201739006 1295.02-02 Retroactive Elections 09/29/2017