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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202532011 9100.04-00 Section 168; MACRS 08/08/2025
202532010 1362.01-03 Late Elections 08/08/2025
202532010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/08/2025
202532009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/08/2025
202532009 9100.00-00 Extension of Time for Making Certain Elections 08/08/2025
202532008 2642.07-00 Relief Under IRC 2642(g)(1) 08/08/2025
202532007 2642.07-00 Relief Under IRC 2642(g)(1) 08/08/2025
202532006 1362.00-00 Election by Small Business Corporation 08/08/2025
202532006 1362.02-00 Termination of Election 08/08/2025
202532006 1362.04-00 Inadvertent Terminations 08/08/2025
202532005 306.01-00 Section 306 Stock v. Not 306 Stock 08/08/2025
202532005 368.05-00 Recapitalization (Type "E") 08/08/2025
202532004 115.00-00 Income of States, Municipalities, etc. 08/08/2025
202532003 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/08/2025
202532003 2652.01-02 Special Election for QTIP 08/08/2025
202532003 9100.00-00 Extension of Time for Making Certain Elections 08/08/2025
202532002 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/08/2025
202532002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/08/2025
202532002 9100.00-00 Extension of Time for Making Certain Elections 08/08/2025
202532001 856.00-00 Definition of Real Estate Investment Trust 08/08/2025
202532001 9100.00-00 Extension of Time for Making Certain Elections 08/08/2025
202532000 6110.00-00 Index for Public Inspection of Written Determination 08/08/2025
202531021 4945.04-04 Grants to Individuals 08/01/2025
202531020 4945.04-04 Grants to Individuals 08/01/2025
202531019 4945.04-04 Grants to Individuals 08/01/2025