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
202346007 9100.01-00 Section 42; Low-Income Housing Credit 11/17/2023
202346006 2632.03-00 Allocation of Unused GST Exemption 11/17/2023
202346006 2642.00-00 Inclusion Ratio 11/17/2023
202346006 9100.00-00 Extension of Time for Making Certain Elections 11/17/2023
202346005 9100.04-00 Section 168; MACRS 11/17/2023
202346004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/17/2023
202346004 9100.00-00 Extension of Time for Making Certain Elections 11/17/2023
202346003 7701.00-00 Definitions 11/17/2023
202346003 9100.00-00 Extension of Time for Making Certain Elections 11/17/2023
202346003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2023
202346001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/17/2023
202346000 6110.00-00 Index for Public Inspection of Written Determination 11/17/2023
202345015 4945.04-04 Grants to Individuals 11/10/2023
202345014 4942.03-07 Set-Asides 11/10/2023
202345013 4942.03-07 Set-Asides 11/10/2023
202345012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2023
202345011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2023
202345011 501.33-00 Private v. Public Interest Served 11/10/2023
202345010 501.05-00 Labor Organizations 11/10/2023
202345010 501.05-01 Agriculture and Horticulture Organizations 11/10/2023
202345009 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 11/10/2023
202345009 9100.22-00 Other 11/10/2023
202345008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/10/2023
202345008 355.01-00 Spin-Off 11/10/2023
202345008 355.01-01 Split-Off 11/10/2023

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