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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202334010 | 1362.01-03 | Late Elections | 08/25/2023 |
| 202334010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2023 |
| 202334009 | 7872.05-00 | Types of Below Market Loans Subject to Section 7872 | 08/25/2023 |
| 202334009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/25/2023 |
| 202334008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/25/2023 |
| 202334008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/25/2023 |
| 202334007 | 856.01-00 | Income Requirements | 08/25/2023 |
| 202334006 | 1295.02-02 | Retroactive Elections | 08/25/2023 |
| 202334005 | 338.05-00 | Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 08/25/2023 |
| 202334005 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/25/2023 |
| 202334004 | 1362.01-03 | Late Elections | 08/25/2023 |
| 202334004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2023 |
| 202334003 | 1362.01-03 | Late Elections | 08/25/2023 |
| 202334003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2023 |
| 202334002 | 115.00-00 | Income of States, Municipalities, etc. | 08/25/2023 |
| 202334002 | 115.03-00 | Essential Governmental Function | 08/25/2023 |
| 202334002 | 115.06-00 | Income Accruing to the State | 08/25/2023 |
| 202334001 | 7701.00-00 | Definitions | 08/25/2023 |
| 202334001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/25/2023 |
| 202334001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2023 |
| 202334000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/25/2023 |
| 202333008 | 4942.03-07 | Set-Asides | 08/18/2023 |
| 202333007 | 4945.04-04 | Grants to Individuals | 08/18/2023 |
| 202333006 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/18/2023 |
| 202333005 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/18/2023 |
