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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编号 UILC 主题 发布日期
202342011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/20/2023
202342011 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342010 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 10/20/2023
202342010 59.00-00 Other Definitions and Special Rules 10/20/2023
202342010 9100.02-00 Section 59(e) 10/20/2023
202342009 4942.00-00 Taxes on Failure to Distribute Income 10/20/2023
202342008 2632.00-00 Special Rules for Allocation of GST Exemption 10/20/2023
202342008 2642.00-00 Inclusion Ratio 10/20/2023
202342008 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342007 382.12-08 Title 11 or Similar Case 10/20/2023
202342007 382.12-13 Election Out 10/20/2023
202342007 9100.22-00 Other 10/20/2023
202342006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342006 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342006 9100.22-00 Other 10/20/2023
202342005 1400Z.01-00 Designation of Opportunity Zones 10/20/2023
202342005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342005 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342004 1400Z.01-00 Designation of Opportunity Zones 10/20/2023
202342004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342004 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342003 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342002 4943.03-01 Permitted Holdings 10/20/2023
202342001 1362.00-00 Election by Small Business Corporation 10/20/2023

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