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
202326019 148.00-00 Arbitrage 06/30/2023
202326018 3111.03-02 Sick and Family Leave and Credits (COVID-19) 06/30/2023
202326018 3112.00-00 Instrumentalities of U.S. (Exemption) 06/30/2023
202326017 9100.20-00 Section 1502; Election to File Consolidated Return 06/30/2023
202326016 2632.00-00 Special Rules for Allocation of GST Exemption 06/30/2023
202326016 2642.00-00 Inclusion Ratio 06/30/2023
202326016 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326015 9100.20-00 Section 1502; Election to File Consolidated Return 06/30/2023
202326014 7701.00-00 Definitions 06/30/2023
202326014 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2023
202326013 7701.00-00 Definitions 06/30/2023
202326013 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2023
202326012 2632.00-00 Special Rules for Allocation of GST Exemption 06/30/2023
202326012 2642.00-00 Inclusion Ratio 06/30/2023
202326012 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326011 2632.00-00 Special Rules for Allocation of GST Exemption 06/30/2023
202326011 2642.00-00 Inclusion Ratio 06/30/2023
202326011 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326010 1382.00-00 Taxable Income of Cooperatives 06/30/2023
202326010 1388.00-00 Definitions; Special Rules 06/30/2023
202326009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2023
202326009 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2023

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