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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編號 UILC 主題 發布日期
202309015 751.04-00 Inventory Items 03/03/2023
202309014 148.00-00 Arbitrage 03/03/2023
202309014 148.05-00 Temporary Period Exception 03/03/2023
202309013 355.01-01 Split-Off 03/03/2023
202309013 368.04-00 Assets for Control of Transferee (Type "D") 03/03/2023
202309012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/03/2023
202309012 9100.22-00 Other 03/03/2023
202309011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/03/2023
202309011 9100.22-00 Other 03/03/2023
202309010 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/03/2023
202309010 338.01-00 Express Election 03/03/2023
202309010 338.01-02 Time in which Election must be made 03/03/2023
202309010 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/03/2023
202309009 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/03/2023
202309008 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309007 1031.02-00 Like Kind Property 03/03/2023
202309007 1031.03-00 Like Kind Real Estate 03/03/2023
202309006 2632.00-00 Special Rules for Allocation of GST Exemption 03/03/2023
202309006 2642.00-00 Inclusion Ratio 03/03/2023
202309006 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023
202309005 9100.04-00 Section 168; MACRS 03/03/2023
202309004 168.00-00 Modified Accelerated Cost Recovery System 03/03/2023
202309003 469.00-00 Passive Activity Losses and Credits Limited 03/03/2023

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