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
202451002 412.06-00 Minimum Funding Waiver 12/20/2024
202451001 7701.00-00 Definitions 12/20/2024
202451001 9100.00-00 Extension of Time for Making Certain Elections 12/20/2024
202451001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/20/2024
202451000 6110.00-00 Index for Public Inspection of Written Determination 12/20/2024
202450014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2024
202450013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2024
202450012 163.10-13 (TCJA) Exemptions, elections and exceptions (including allocations) 12/13/2024
202450012 9100.00-00 Extension of Time for Making Certain Elections 12/13/2024
202450011 362.00-00 Basis to Corporations 12/13/2024
202450011 9100.22-00 Other 12/13/2024
202450010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/13/2024
202450009 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/13/2024
202450009 1031.01-00 Property Held For Productive Use or Investment 12/13/2024
202450008 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/13/2024
202450008 1031.01-00 Property Held For Productive Use or Investment 12/13/2024
202450007 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/13/2024
202450007 1031.01-00 Property Held For Productive Use or Investment 12/13/2024
202450006 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/13/2024
202450006 1031.01-00 Property Held For Productive Use or Investment 12/13/2024
202450005 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/13/2024
202450005 1031.01-00 Property Held For Productive Use or Investment 12/13/2024
202450004 743.00-00 Optional Adjustments to Basis of Partnership Property 12/13/2024
202450004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2024
202450004 9100.00-00 Extension of Time for Making Certain Elections 12/13/2024

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