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
202338003 9100.04-00 Section 168; MACRS 09/22/2023
202338002 1400Z.01-00 Designation of Opportunity Zones 09/22/2023
202338002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/22/2023
202338002 9100.00-00 Extension of Time for Making Certain Elections 09/22/2023
202338001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/22/2023
202338001 9100.00-00 Extension of Time for Making Certain Elections 09/22/2023
202338000 6110.00-00 Index for Public Inspection of Written Determination 09/22/2023
202337011 4942.03-07 Set-Asides 09/15/2023
202337010 4945.04-04 Grants to Individuals 09/15/2023
202337009 115.06-00 Income Accruing to the State 09/15/2023
202337009 468B.02-00 Taxation of Designated Settlement Funds 09/15/2023
202337008 9100.20-00 Section 1502; Election to File Consolidated Return 09/15/2023
202337007 1001.22-00 Modifications of debt instruments 09/15/2023
202337006 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2023
202337006 2642.00-00 Inclusion Ratio 09/15/2023
202337006 9100.00-00 Extension of Time for Making Certain Elections 09/15/2023
202337005 9100.04-00 Section 168; MACRS 09/15/2023
202337004 9100.00-00 Extension of Time for Making Certain Elections 09/15/2023
202337004 9100.22-00 Other 09/15/2023
202337004 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 09/15/2023
202337004 951A.02-00 Net CFC Tested Income 09/15/2023
202337003 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2023
202337003 2642.00-00 Inclusion Ratio 09/15/2023
202337003 9100.00-00 Extension of Time for Making Certain Elections 09/15/2023
202337002 2056.07-00 Qualified Terminable Interest Property 09/15/2023

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