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
202341008 612.00-00 Basis for Cost Depletion (Included v. Not Included in Basis) 10/13/2023
202341008 9100.00-00 Extension of Time for Making Certain Elections 10/13/2023
202341007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/13/2023
202341007 754.02-00 Timeliness of Election 10/13/2023
202341007 9100.00-00 Extension of Time for Making Certain Elections 10/13/2023
202341007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/13/2023
202341006 860D.01-00 Election 10/13/2023
202341006 9100.00-00 Extension of Time for Making Certain Elections 10/13/2023
202341005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/13/2023
202341005 9100.00-00 Extension of Time for Making Certain Elections 10/13/2023
202341004 2056.01-00 Terminable Interests 10/13/2023
202341004 2652.01-02 Special Election for QTIP 10/13/2023
202341004 9100.00-00 Extension of Time for Making Certain Elections 10/13/2023
202341003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/13/2023
202341002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/13/2023
202341001 7701.00-00 Definitions 10/13/2023
202341001 9100.00-00 Extension of Time for Making Certain Elections 10/13/2023
202341000 6110.00-00 Index for Public Inspection of Written Determination 10/13/2023
202340023 4945.04-04 Grants to Individuals 10/06/2023
202340022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/06/2023
202340021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/06/2023
202340020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/06/2023
202340020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2023
202340019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2023
202340018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2023

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