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
202336022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
202336021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
202336020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
202336019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
202336018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
202336017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
202336016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
202336015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2023
202336015 754.02-00 Timeliness of Election 09/08/2023
202336015 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2023
202336014 7701.00-00 Definitions 09/08/2023
202336014 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2023
202336013 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023
202336013 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336012 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023
202336012 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336011 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023
202336011 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336010 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023
202336010 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336009 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023
202336009 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023
202336008 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023

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