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
202205018 1362.00-00 Election by Small Business Corporation 02/04/2022
202205017 141.00-00 Private Activity Bond; Qualified Bond 02/04/2022
202205017 141.01-00 Private Business Tests 02/04/2022
202205016 141.00-00 Private Activity Bond; Qualified Bond 02/04/2022
202205016 141.01-00 Private Business Tests 02/04/2022
202205015 163.00-00 Interest 02/04/2022
202205014 1361.03-03 Electing Small Business Trusts 02/04/2022
202205014 1362.04-00 Inadvertent Terminations 02/04/2022
202205013 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205013 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205012 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205012 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205011 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205011 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205010 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205010 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205009 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205009 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205008 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205008 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205007 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205007 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205006 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205006 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205005 856.00-00 Definition of Real Estate Investment Trust 02/04/2022

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