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
202313004 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313003 7701.00-00 Definitions 03/31/2023
202313002 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/31/2023
202313001 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/31/2023
202313000 6110.00-00 Index for Public Inspection of Written Determination 03/31/2023
202312001 6221.01-00 Election Out for Certain Partnerships with 100 or Fewer Partners, Etc. 03/24/2023
202312000 6110.00-00 Index for Public Inspection of Written Determination 03/24/2023
202311009 4945.04-04 Grants to Individuals 03/17/2023
202311008 4945.04-04 Grants to Individuals 03/17/2023
202311007 501.03-30 Organizational and Operational Tests 03/17/2023
202311007 501.33-00 Private v. Public Interest Served 03/17/2023
202311007 501.36-00 Business Activities 03/17/2023
202311006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/17/2023
202311005 355.01-00 Spin-Off 03/17/2023
202311005 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2023
202311004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/17/2023
202311004 9100.00-00 Extension of Time for Making Certain Elections 03/17/2023
202311003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/17/2023
202311003 9100.00-00 Extension of Time for Making Certain Elections 03/17/2023
202311002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/17/2023
202311002 9100.00-00 Extension of Time for Making Certain Elections 03/17/2023
202311001 213.00-00 Medical, Dental, etc., Expenses 03/17/2023
202311001 213.05-00 Medical Care 03/17/2023