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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编号 UILC 主题 发布日期
202335010 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023
202335009 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/01/2023
202335009 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023
202335008 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/01/2023
202335008 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023
202335007 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/01/2023
202335007 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023
202335006 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/01/2023
202335006 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023
202335005 856.01-00 Income Requirements 09/01/2023
202335004 856.01-00 Income Requirements 09/01/2023
202335003 9100.20-00 Section 1502; Election to File Consolidated Return 09/01/2023
202335002 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/01/2023
202335001 1502.93-00 Intercompany Transactions 09/01/2023
202335001 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 09/01/2023
202335001 367.00-00 Foreign Corporations 09/01/2023
202335001 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/01/2023
202335001 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 09/01/2023
202335000 6110.00-00 Index for Public Inspection of Written Determination 09/01/2023
202334021 4945.04-04 Grants to Individuals 08/25/2023
202334020 4945.04-04 Grants to Individuals 08/25/2023
202334019 4945.04-04 Grants to Individuals 08/25/2023
202334018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2023
202334017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2023
202334016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2023

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