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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숫자 UILC 주제 출시일
202530002 614.04-00 Aggregating Non-Operating Mineral Interests 07/25/2025
202530001 9100.04-00 Section 168; MACRS 07/25/2025
202530000 6110.00-00 Index for Public Inspection of Written Determination 07/25/2025
202529008 59A.03-05 Services Cost Method Exception 07/18/2025
202529007 9100.00-00 Extension of Time for Making Certain Elections 07/18/2025
202529007 362.00-00 Basis to Corporations 07/18/2025
202529007 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 07/18/2025
202529006 9100.00-00 Extension of Time for Making Certain Elections 07/18/2025
202529006 362.00-00 Basis to Corporations 07/18/2025
202529006 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 07/18/2025
202529005 9100.00-00 Extension of Time for Making Certain Elections 07/18/2025
202529005 362.00-00 Basis to Corporations 07/18/2025
202529005 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 07/18/2025
202529004 9100.00-00 Extension of Time for Making Certain Elections 07/18/2025
202529004 362.00-00 Basis to Corporations 07/18/2025
202529004 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 07/18/2025
202529003 9100.00-00 Extension of Time for Making Certain Elections 07/18/2025
202529003 362.00-00 Basis to Corporations 07/18/2025
202529003 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 07/18/2025
202529002 1362.00-00 Election by Small Business Corporation 07/18/2025
202529002 1362.04-00 Inadvertent Terminations 07/18/2025
202529001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/18/2025
202529001 754.02-00 Timeliness of Election 07/18/2025
202529001 9100.00-00 Extension of Time for Making Certain Elections 07/18/2025
202529001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/18/2025