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
202320005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/19/2023
202320005 9100.00-00 Extension of Time for Making Certain Elections 05/19/2023
202320005 9100.22-00 Other 05/19/2023
202320004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/19/2023
202320004 9100.00-00 Extension of Time for Making Certain Elections 05/19/2023
202320004 9100.22-00 Other 05/19/2023
202320003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/19/2023
202320003 754.02-00 Timeliness of Election 05/19/2023
202320003 9100.00-00 Extension of Time for Making Certain Elections 05/19/2023
202320003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/19/2023
202320002 9100.09-00 Section 442; Accounting Periods 05/19/2023
202320001 9100.02-03 R and D Expenditures 05/19/2023
202320000 6110.00-00 Index for Public Inspection of Written Determination 05/19/2023
202319025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319024 501.07-00 Social Clubs 05/12/2023
202319023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/12/2023
202319022 501.07-01 Profit v. Not for Profit 05/12/2023
202319021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319021 501.10-00 Domestic Fraternal Societies, Orders, and Associations 05/12/2023
202319020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319019 501.07-00 Social Clubs 05/12/2023
202319018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/12/2023
202319016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2023
202319015 3131.00-00 Employment Tax Credit for Paid Sick Leave related to COVID-19 05/12/2023

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