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
202129011 7602.00-00 Examination of Books and Witnesses 07/23/2021
202129011 7609.02-02 Special Exceptions for Certain Summonses 07/23/2021
202129010 6015.00-00 Innocent spouse (including Sections 66, 6013) 07/23/2021
202129010 6038.00-00 Information with Respect to Certain Foreign Corporations and Partnerships 07/23/2021
202129010 6038.04-01 Control of Corporations 07/23/2021
202129009 6695A.00-00 Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals 07/23/2021
202129008 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 07/23/2021
202129007 3402.00-00 Income Tax Collected at Source 07/23/2021
202129006 6331.00-00 Levy and Distraint 07/23/2021
202129005 856.00-00 Definition of Real Estate Investment Trust 07/23/2021
202129005 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021
202129004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021
202129004 754.02-00 Timeliness of Election 07/23/2021
202129004 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021
202129004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021
202129003 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021
202129003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021
202129002 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021
202129001 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/23/2021
202129001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/23/2021
202129000 6110.00-00 Index for Public Inspection of Written Determination 07/23/2021
202128009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/16/2021
202128009 501.04-07 Homeowners Association 07/16/2021
202128008 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/16/2021
202128007 1295.02-02 Retroactive Elections 07/16/2021

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