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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 |
|---|---|---|---|
| 202122004 | 468A.06-03 | Disposition of Interest | 06/04/2021 |
| 202122003 | 9100.02-04 | IDC Expenditures | 06/04/2021 |
| 202122002 | 1362.00-00 | Election by Small Business Corporation | 06/04/2021 |
| 202122002 | 1362.04-00 | Inadvertent Terminations | 06/04/2021 |
| 202122001 | 911.11-03 | Reelection | 06/04/2021 |
| 202122000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/04/2021 |
| 202121011 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 05/28/2021 |
| 202121011 | 6231.03-00 | Partnership Item | 05/28/2021 |
| 202121010 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 05/28/2021 |
| 202121010 | 461.06-00 | Incurred Liabilities | 05/28/2021 |
| 202121009 | 263.13-00 | Acquisition of Property, Intangibles | 05/28/2021 |
| 202121008 | 172.07-01 | Specified Liability Losses Statutory | 05/28/2021 |
| 202121007 | 1502.36-00 | Unified Loss Rules | 05/28/2021 |
| 202121007 | 9100.22-00 | Other | 05/28/2021 |
| 202121006 | 856.00-00 | Definition of Real Estate Investment Trust | 05/28/2021 |
| 202121006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2021 |
| 202121005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2021 |
| 202121005 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 05/28/2021 |
| 202121004 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/28/2021 |
| 202121004 | 1502.75-00 | Filing Requirements | 05/28/2021 |
| 202121003 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/28/2021 |
| 202121003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2021 |
| 202121002 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 05/28/2021 |
| 202121001 | 263.15-03 | Allocation of Success-Based Fees | 05/28/2021 |
| 202121001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2021 |
