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
202218025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2022
202218025 501.35-00 "Exclusively" Test 05/06/2022
202218024 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218024 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218023 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218022 468A.06-03 Disposition of Interest 05/06/2022
202218021 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218021 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218020 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218019 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218019 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218018 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218018 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218017 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218017 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218016 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022
202218016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022

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