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
202505019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2025
202505018 412.00-00 Minimum Funding Standards 01/31/2025
202505018 412.06-00 Minimum Funding Waiver 01/31/2025
202505017 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/31/2025
202505017 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505016 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505015 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505015 9100.22-00 Other 01/31/2025
202505015 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 01/31/2025
202505015 951A.02-00 Net CFC Tested Income 01/31/2025
202505014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505014 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505013 856.00-00 Definition of Real Estate Investment Trust 01/31/2025
202505013 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505012 7701.00-00 Definitions 01/31/2025
202505012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2025
202505011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/31/2025
202505011 9100.22-00 Other 01/31/2025
202505010 7701.00-00 Definitions 01/31/2025
202505010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2025
202505009 1400Z.01-00 Designation of Opportunity Zones 01/31/2025
202505009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/31/2025
202505009 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025