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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Номер UILC Тема Дата публикации
202309010 338.01-02 Time in which Election must be made 03/03/2023
202309010 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/03/2023
202309009 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/03/2023
202309008 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309007 1031.02-00 Like Kind Property 03/03/2023
202309007 1031.03-00 Like Kind Real Estate 03/03/2023
202309006 2632.00-00 Special Rules for Allocation of GST Exemption 03/03/2023
202309006 2642.00-00 Inclusion Ratio 03/03/2023
202309006 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309005 9100.04-00 Section 168; MACRS 03/03/2023
202309004 168.00-00 Modified Accelerated Cost Recovery System 03/03/2023
202309003 469.00-00 Passive Activity Losses and Credits Limited 03/03/2023
202309003 469.03-00 Passive Activity Defined 03/03/2023
202309003 469.03-03 Definition of Activity 03/03/2023
202309003 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309002 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/03/2023
202309002 1502.75-00 Filing Requirements 03/03/2023
202309002 1502.75-10 When Group Remains in Existence 03/03/2023
202309002 351.00-00 Transfer to Corporation Controlled by Transferor 03/03/2023
202309002 354.00-00 Exchanges of Stock and Securities in Certain Reorganizations 03/03/2023
202309002 368.00-00 Definitions Relating to Corporate Reorganizations 03/03/2023
202309002 833.00-00 Treatment of Blue Cross Blue Shield Organizations 03/03/2023
202309002 833.01-00 Treated as Stock Insurance Company 03/03/2023