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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202346030 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/17/2023 |
| 202346030 | 501.06-01 | Performance of Particular Services for Members | 11/17/2023 |
| 202346029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/17/2023 |
| 202346028 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 11/17/2023 |
| 202346027 | 6221B.00-00 | Tax Treatment Determined At Partnership Level-BBA | 11/17/2023 |
| 202346026 | 6226B.00-00 | Alternative to Payment of Imputed Underpayment | 11/17/2023 |
| 202346026 | 6226B.01-00 | Adjustments Taken into Account by Partner | 11/17/2023 |
| 202346025 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 11/17/2023 |
| 202346025 | 6103.11-00 | Disclosure for Tax Administration Purposes | 11/17/2023 |
| 202346025 | 6103.11-04 | Competent Authority | 11/17/2023 |
| 202346025 | 6103.11-06 | Disclosure for Investigative Purposes | 11/17/2023 |
| 202346024 | 6104.00-00 | Publicity of Information Required from Certain Exempt Organizations and Certain Trusts | 11/17/2023 |
| 202346023 | 6751.02-00 | Approval of Determination of Penalty | 11/17/2023 |
| 202346022 | 6751.02-00 | Approval of Determination of Penalty | 11/17/2023 |
| 202346021 | 6751.02-00 | Approval of Determination of Penalty | 11/17/2023 |
| 202346020 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 11/17/2023 |
| 202346019 | 6221B.00-00 | Tax Treatment Determined At Partnership Level-BBA | 11/17/2023 |
| 202346018 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 11/17/2023 |
| 202346017 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 11/17/2023 |
| 202346016 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 11/17/2023 |
| 202346016 | 6241.00-00 | Partner's Return Must Be Consistent with Partnership Return | 11/17/2023 |
| 202346016 | 741.00-00 | Recognition and Character of Gain or Loss on Sale or Exchange | 11/17/2023 |
| 202346016 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/17/2023 |
| 202346015 | 7605.00-00 | Time and Place of Examination | 11/17/2023 |
| 202346015 | 7605.01-00 | Restrictions on Examination of Taxpayer | 11/17/2023 |