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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202328008 9100.04-00 Section 168; MACRS 07/14/2023
202328007 9100.04-00 Section 168; MACRS 07/14/2023
202328006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/14/2023
202328006 9100.00-00 Extension of Time for Making Certain Elections 07/14/2023
202328005 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/14/2023
202328005 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/14/2023
202328005 4942.00-00 Taxes on Failure to Distribute Income 07/14/2023
202328005 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/14/2023
202328005 4945.00-00 Excise Taxes on Taxable Expenditures 07/14/2023
202328005 507.00-00 Termination of Private Foundation Status 07/14/2023
202328005 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/14/2023
202328005 6043.00-00 Returns Regarding Liquidation, Dissolution, Termination, or Contraction 07/14/2023
202328004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/14/2023
202328004 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/14/2023
202328004 4942.00-00 Taxes on Failure to Distribute Income 07/14/2023
202328004 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/14/2023
202328004 4945.00-00 Excise Taxes on Taxable Expenditures 07/14/2023
202328004 507.00-00 Termination of Private Foundation Status 07/14/2023
202328004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/14/2023
202328004 6043.00-00 Returns Regarding Liquidation, Dissolution, Termination, or Contraction 07/14/2023
202328003 754.02-00 Timeliness of Election 07/14/2023
202328003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2023
202328002 7701.00-00 Definitions 07/14/2023
202328002 9100.00-00 Extension of Time for Making Certain Elections 07/14/2023
202328002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2023

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