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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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Showing 7001 - 7025 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202209012 | 53.00-00 | Credit for Prior Year Minimum Tax Liability | 03/04/2022 |
| 202209011 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 03/04/2022 |
| 202209011 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2022 |
| 202209010 | 1362.04-00 | Inadvertent Terminations | 03/04/2022 |
| 202209009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/04/2022 |
| 202209008 | 9100.02-03 | R and D Expenditures | 03/04/2022 |
| 202209007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/04/2022 |
| 202209006 | 2632.01-00 | Time and Manner of Allocation | 03/04/2022 |
| 202209006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2022 |
| 202209005 | 1362.04-00 | Inadvertent Terminations | 03/04/2022 |
| 202209004 | 7701.00-00 | Definitions | 03/04/2022 |
| 202209004 | 7701.02-00 | Partnerships v. Associations | 03/04/2022 |
| 202209004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2022 |
| 202209003 | 1362.00-00 | Election by Small Business Corporation | 03/04/2022 |
| 202209003 | 1362.04-00 | Inadvertent Terminations | 03/04/2022 |
| 202209002 | 355.01-00 | Spin-Off | 03/04/2022 |
| 202209001 | 1361.01-04 | More than One Class of Stock | 03/04/2022 |
| 202209001 | 1361.01-05 | Ineligible Corporation | 03/04/2022 |
| 202209001 | 1362.02-02 | Ceases to be Small Business Corporation | 03/04/2022 |
| 202209001 | 1362.04-00 | Inadvertent Terminations | 03/04/2022 |
| 202209000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/04/2022 |
| 202208017 | 4945.04-04 | Grants to Individuals | 02/25/2022 |
| 202208016 | 6201.00-00 | Assessment Authority | 02/25/2022 |
| 202208016 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 02/25/2022 |
| 202208016 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 02/25/2022 |
