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
202338021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338006 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/22/2023
202338006 9100.19-00 Extension of Time For Filing Return 09/22/2023
202338005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/22/2023
202338005 9100.22-00 Other 09/22/2023
202338004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/22/2023
202338004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/22/2023
202338003 9100.02-00 Section 59(e) 09/22/2023
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

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