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
202352014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023
202352013 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/29/2023
202352011 61.00-00 Gross Income v. Not Gross Income 12/29/2023
202352010 61.00-00 Gross Income v. Not Gross Income 12/29/2023
202352009 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 12/29/2023
202352008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/29/2023
202352008 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352007 7701.00-00 Definitions 12/29/2023
202352007 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352006 7701.00-00 Definitions 12/29/2023
202352006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352005 7701.00-00 Definitions 12/29/2023
202352005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352001 1362.04-00 Inadvertent Terminations 12/29/2023
202352000 6110.00-00 Index for Public Inspection of Written Determination 12/29/2023
202351016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023
202351016 501.03-19 Public Recreation Facilities and Athletic Organizations 12/22/2023
202351015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023
202351015 501.03-30 Organizational and Operational Tests 12/22/2023
202351015 501.33-00 Private v. Public Interest Served 12/22/2023