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
202143004 9100.10-01 Accounting Methods 10/29/2021
202143003 9100.04-00 Section 168; MACRS 10/29/2021
202143002 401.06-00 Required Distributions 10/29/2021
202143001 4943.03-00 Definition of Excess Business Holdings 10/29/2021
202143000 6110.00-00 Index for Public Inspection of Written Determination 10/29/2021
202142016 4945.04-04 Grants to Individuals 10/22/2021
202142015 4945.04-04 Grants to Individuals 10/22/2021
202142014 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142013 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142012 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142011 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142010 7605.01-00 Restrictions on Examination of Taxpayer 10/22/2021
202142009 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/22/2021
202142009 6501.05-12 Failure to Report Income 10/22/2021
202142009 6501.18-00 Special Rule for Certain Amended Returns - Exception to Period of Limitations 10/22/2021
202142009 6511.03-03 Foreign Tax Credit 10/22/2021
202142009 6511.03-06 Extension of Time by Agreement 10/22/2021
202142009 6511.05-00 Amended or Supplemental Claims 10/22/2021
202142009 6511.09-00 Timeliness of Claim 10/22/2021
202142009 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 10/22/2021
202142008 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021
202142008 9100.22-00 Other 10/22/2021
202142007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021
202142007 9100.22-00 Other 10/22/2021
202142006 1361.03-00 Certain Trusts Permitted as Shareholders 10/22/2021

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