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
201742000 6110.00-00 Index for Public Inspection of Written Determination 10/20/2017
201741020 501.03-08 Educational Organizations 10/13/2017
201741019 511.01-00 Organizations Subject to Tax 10/13/2017
201741019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/13/2017
201741019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/13/2017
201741019 513.01-00 Trusts 10/13/2017
201741019 514.00-00 Unrelated Debt-Financed Income 10/13/2017
201741018 704.02-00 Partner's Interest in Partnership 10/13/2017
201741017 42.00-00 Low-Income Housing Credit 10/13/2017
201741017 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741017 9100.01-00 Section 42; Low-Income Housing Credit 10/13/2017
201741016 7701.00-00 Definitions 10/13/2017
201741016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741015 7701.00-00 Definitions 10/13/2017
201741015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741014 1362.00-00 Election by Small Business Corporation 10/13/2017
201741014 1362.04-00 Inadvertent Terminations 10/13/2017
201741013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 10/13/2017
201741013 4982.05-00 Definitions and Special Rules 10/13/2017
201741013 4982.06-00 Election to Use Taxable Year 10/13/2017
201741012 301.03-00 Year in Which Received 10/13/2017
201741012 301.03-01 Constructive Receipt 10/13/2017
201741012 451.14-00 Constructive Receipt 10/13/2017
201741012 451.14-05 Dividend 10/13/2017
201741011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/13/2017

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