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
202416014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/19/2024
202416014 501.33-00 Private v. Public Interest Served 04/19/2024
202416014 501.35-00 "Exclusively" Test 04/19/2024
202416013 42.00-00 Low-Income Housing Credit 04/19/2024
202416013 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416013 9100.01-00 Section 42; Low-Income Housing Credit 04/19/2024
202416012 1031.00-00 Exchange of Property Held for Productive Use or Investment 04/19/2024
202416012 1031.01-00 Property Held For Productive Use or Investment 04/19/2024
202416011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024
202416010 754.02-00 Timeliness of Election 04/19/2024
202416010 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024
202416009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/19/2024
202416008 7701.00-00 Definitions 04/19/2024
202416008 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024
202416007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/19/2024
202416007 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024
202416006 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024
202416006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024
202416005 1362.00-00 Election by Small Business Corporation 04/19/2024
202416005 1362.02-00 Termination of Election 04/19/2024
202416005 1362.04-00 Inadvertent Terminations 04/19/2024
202416004 1362.04-00 Inadvertent Terminations 04/19/2024