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 |
