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
202252008 3406.00-00 Backup Withholding 12/30/2022
202252008 3406.01-00 Requirement to Deduct and Withhold 12/30/2022
202252008 3406.02-00 Reportable Payment 12/30/2022
202252008 3406.02-01 Interest or Dividend 12/30/2022
202252007 1295.02-02 Retroactive Elections 12/30/2022
202252006 1295.02-02 Retroactive Elections 12/30/2022
202252005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202252004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202252003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202252002 9100.00-00 Extension of Time for Making Certain Elections 12/30/2022
202252002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202252001 7701.00-00 Definitions 12/30/2022
202252001 9100.00-00 Extension of Time for Making Certain Elections 12/30/2022
202252001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/30/2022
202252000 6110.00-00 Index for Public Inspection of Written Determination 12/30/2022
202251008 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/23/2022
202251007 9100.00-00 Extension of Time for Making Certain Elections 12/23/2022
202251007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2022
202251006 42.00-00 Low-Income Housing Credit 12/23/2022
202251006 9100.00-00 Extension of Time for Making Certain Elections 12/23/2022
202251005 1362.00-00 Election by Small Business Corporation 12/23/2022
202251005 1362.02-00 Termination of Election 12/23/2022
202251004 1362.00-00 Election by Small Business Corporation 12/23/2022
202251004 1362.04-00 Inadvertent Terminations 12/23/2022
202251003 4943.00-00 Excise Taxes on Excess Business Holdings 12/23/2022

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