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
202326011 2632.00-00 Special Rules for Allocation of GST Exemption 06/30/2023
202326011 2642.00-00 Inclusion Ratio 06/30/2023
202326011 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326010 1382.00-00 Taxable Income of Cooperatives 06/30/2023
202326010 1388.00-00 Definitions; Special Rules 06/30/2023
202326009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2023
202326009 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2023
202326008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/30/2023
202326007 7701.00-00 Definitions 06/30/2023
202326007 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2023
202326006 7701.00-00 Definitions 06/30/2023
202326006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2023
202326005 2632.00-00 Special Rules for Allocation of GST Exemption 06/30/2023
202326005 2642.06-00 Special Rules for Certain Inter Vivos Transfers 06/30/2023
202326005 9100.00-00 Extension of Time for Making Certain Elections 06/30/2023
202326004 1362.00-00 Election by Small Business Corporation 06/30/2023
202326004 1362.04-00 Inadvertent Terminations 06/30/2023
202326003 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/30/2023
202326003 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/30/2023
202326003 115.00-00 Income of States, Municipalities, etc. 06/30/2023
202326003 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 06/30/2023
202326003 7701.00-00 Definitions 06/30/2023
202326002 1362.01-03 Late Elections 06/30/2023

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