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
202208016 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 02/25/2022
202208015 6223B.00-00 Designation of Partnership Representative 02/25/2022
202208014 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/25/2022
202208014 6103.11-06 Disclosure for Investigative Purposes 02/25/2022
202208013 7701.00-00 Definitions 02/25/2022
202208013 9100.00-00 Extension of Time for Making Certain Elections 02/25/2022
202208013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2022
202208012 355.01-00 Spin-Off 02/25/2022
202208012 368.04-00 Assets for Control of Transferee (Type "D") 02/25/2022
202208011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/25/2022
202208011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/25/2022
202208010 7701.00-00 Definitions 02/25/2022
202208010 9100.00-00 Extension of Time for Making Certain Elections 02/25/2022
202208010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2022
202208009 7701.00-00 Definitions 02/25/2022
202208009 9100.00-00 Extension of Time for Making Certain Elections 02/25/2022
202208009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2022
202208008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 02/25/2022
202208008 9100.22-00 Other 02/25/2022
202208007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/25/2022
202208007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/25/2022
202208006 1362.00-00 Election by Small Business Corporation 02/25/2022
202208006 1362.04-00 Inadvertent Terminations 02/25/2022
202208005 168.24-00 Public Utility Property 02/25/2022
202208004 1362.00-00 Election by Small Business Corporation 02/25/2022

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