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
202317014 1362.04-00 Inadvertent Terminations 04/28/2023
202317013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/28/2023
202317013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/28/2023
202317012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/28/2023
202317012 9100.22-00 Other 04/28/2023
202317012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2023
202317011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2023
202317011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/28/2023
202317011 2601.00-00 Tax On Generation Skipping Transfers 04/28/2023
202317011 61.00-00 Gross Income v. Not Gross Income 04/28/2023
202317010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2023
202317010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/28/2023
202317010 2601.00-00 Tax On Generation Skipping Transfers 04/28/2023
202317010 61.00-00 Gross Income v. Not Gross Income 04/28/2023
202317009 7701.00-00 Definitions 04/28/2023
202317009 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023
202317009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2023
202317008 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 04/28/2023
202317008 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023
202317007 9100.04-00 Section 168; MACRS 04/28/2023
202317006 1400Z.01-00 Designation of Opportunity Zones 04/28/2023
202317006 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023
202317005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2023
202317004 7701.00-00 Definitions 04/28/2023
202317004 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023

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