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
201829003 4942.05-01 Active Conduct of Exempt Purpose Activities 07/20/2018
201829002 9100.00-00 Extension of Time for Making Certain Elections 07/20/2018
201829001 9413.03-02 Interest Expense Allocation/Apportionment 07/20/2018
201829000 6110.00-00 Index for Public Inspection of Written Determination 07/20/2018
201828012 4971.08-00 Liquidity Shortfall 07/13/2018
201828011 4945.04-04 Grants to Individuals 07/13/2018
201828010 167.22-01 Normalization Rules 07/13/2018
201828009 856.00-00 Definition of Real Estate Investment Trust 07/13/2018
201828008 856.00-00 Definition of Real Estate Investment Trust 07/13/2018
201828007 4975.04-03 Qualifying Employer Real Property/Securities 07/13/2018
201828006 1502.13-00 Intercompany Transactions 07/13/2018
201828006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/13/2018
201828005 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828004 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828003 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828002 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828001 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828000 6110.00-00 Index for Public Inspection of Written Determination 07/13/2018
201827014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/06/2018
201827014 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 07/06/2018

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