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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 |
|---|---|---|---|
| 202206004 | 856.00-00 | Definition of Real Estate Investment Trust | 02/11/2022 |
| 202206004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
| 202206003 | 856.00-00 | Definition of Real Estate Investment Trust | 02/11/2022 |
| 202206003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
| 202206002 | 856.00-00 | Definition of Real Estate Investment Trust | 02/11/2022 |
| 202206002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
| 202206001 | 856.00-00 | Definition of Real Estate Investment Trust | 02/11/2022 |
| 202206001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
| 202206000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/11/2022 |
| 202205025 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/04/2022 |
| 202205025 | 6103.01-00 | General Rule | 02/04/2022 |
| 202205025 | 6103.03-00 | Disclosure to Taxpayer's Designee | 02/04/2022 |
| 202205024 | 280E.00-00 | Expenditures In Connection With the Illegal Sale of Drugs | 02/04/2022 |
| 202205024 | 51.00-00 | (Was Formerly Section 44B) Targeted Jobs Credit | 02/04/2022 |
| 202205023 | 108.01-00 | Exclusion From Gross Income | 02/04/2022 |
| 202205023 | 108.01-04 | Qualified Real Property Business Indebtedness Exclusion | 02/04/2022 |
| 202205023 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 02/04/2022 |
| 202205022 | 108.01-00 | Exclusion From Gross Income | 02/04/2022 |
| 202205022 | 108.01-04 | Qualified Real Property Business Indebtedness Exclusion | 02/04/2022 |
| 202205022 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 02/04/2022 |
| 202205021 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/04/2022 |
| 202205020 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/04/2022 |
| 202205019 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/04/2022 |
| 202205019 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2022 |
| 202205018 | 1362.00-00 | Election by Small Business Corporation | 02/04/2022 |
