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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202434002 1400Z.01-00 Designation of Opportunity Zones 08/23/2024
202434002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/23/2024
202434002 9100.00-00 Extension of Time for Making Certain Elections 08/23/2024
202434001 1400Z.01-00 Designation of Opportunity Zones 08/23/2024
202434001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/23/2024
202434001 9100.00-00 Extension of Time for Making Certain Elections 08/23/2024
202434000 6110.00-00 Index for Public Inspection of Written Determination 08/23/2024
202433014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2024
202433014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/16/2024
202433014 501.03-30 Organizational and Operational Tests 08/16/2024
202433013 6233.01-00 General Rule 08/16/2024
202433012 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/16/2024
202433011 9999.00-00 Miscellaneous Issues 08/16/2024
202433010 9999.00-00 Miscellaneous Issues 08/16/2024
202433009 6225.01-00 Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) 08/16/2024
202433008 1362.04-00 Inadvertent Terminations 08/16/2024
202433007 7701.00-00 Definitions 08/16/2024
202433007 9100.00-00 Extension of Time for Making Certain Elections 08/16/2024
202433007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2024
202433006 1400Z.01-00 Designation of Opportunity Zones 08/16/2024
202433006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/16/2024
202433006 9100.00-00 Extension of Time for Making Certain Elections 08/16/2024
202433005 412.06-00 Minimum Funding Waiver 08/16/2024
202433004 468A.04-02 Revised Schedules 08/16/2024
202433003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/16/2024