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
202122004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/04/2021
202122004 468A.06-03 Disposition of Interest 06/04/2021
202122003 9100.02-04 IDC Expenditures 06/04/2021
202122002 1362.00-00 Election by Small Business Corporation 06/04/2021
202122002 1362.04-00 Inadvertent Terminations 06/04/2021
202122001 911.11-03 Reelection 06/04/2021
202122000 6110.00-00 Index for Public Inspection of Written Determination 06/04/2021
202121011 6221.00-00 Tax Treatment Determined At Partnership Level 05/28/2021
202121011 6231.03-00 Partnership Item 05/28/2021
202121010 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/28/2021
202121010 461.06-00 Incurred Liabilities 05/28/2021
202121009 263.13-00 Acquisition of Property, Intangibles 05/28/2021
202121008 172.07-01 Specified Liability Losses Statutory 05/28/2021
202121007 1502.36-00 Unified Loss Rules 05/28/2021
202121007 9100.22-00 Other 05/28/2021
202121006 856.00-00 Definition of Real Estate Investment Trust 05/28/2021
202121006 9100.00-00 Extension of Time for Making Certain Elections 05/28/2021
202121005 9100.00-00 Extension of Time for Making Certain Elections 05/28/2021
202121005 9100.20-00 Section 1502; Election to File Consolidated Return 05/28/2021
202121004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/28/2021
202121004 1502.75-00 Filing Requirements 05/28/2021
202121003 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/28/2021
202121003 9100.00-00 Extension of Time for Making Certain Elections 05/28/2021
202121002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/28/2021
202121001 263.15-03 Allocation of Success-Based Fees 05/28/2021

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