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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編號 UILC 主題 發布日期
202538012 1361.00-00 Definitions 09/19/2025
202538012 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/19/2025
202538012 1361.03-00 Certain Trusts Permitted as Shareholders 09/19/2025
202538012 1362.04-00 Inadvertent Terminations 09/19/2025
202538011 1362.04-00 Inadvertent Terminations 09/19/2025
202538010 9100.00-00 Extension of Time for Making Certain Elections 09/19/2025
202538010 9100.10-01 Accounting Methods 09/19/2025
202538009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2025
202538009 754.02-00 Timeliness of Election 09/19/2025
202538009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2025
202538008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/19/2025
202538008 9100.00-00 Extension of Time for Making Certain Elections 09/19/2025
202538007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/19/2025
202538007 9100.00-00 Extension of Time for Making Certain Elections 09/19/2025
202538006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/19/2025
202538006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/19/2025
202538005 9100.00-00 Extension of Time for Making Certain Elections 09/19/2025
202538005 992.02-00 Election 09/19/2025
202538004 401.06-02 Employee Dies Before Entire Interest Distributed 09/19/2025
202538003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/19/2025
202538003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/19/2025
202538002 1362.00-00 Election by Small Business Corporation 09/19/2025
202538002 1362.01-03 Late Elections 09/19/2025
202538001 1362.00-00 Election by Small Business Corporation 09/19/2025
202538001 1362.01-00 Eligible v. Ineligible 09/19/2025