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
202314011 7701.00-00 Definitions 04/07/2023
202314011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2023
202314010 856.00-00 Definition of Real Estate Investment Trust 04/07/2023
202314010 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2023
202314009 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2023
202314008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/07/2023
202314007 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/07/2023
202314006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/07/2023
202314005 7701.00-00 Definitions 04/07/2023
202314005 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2023
202314004 9100.09-00 Section 442; Accounting Periods 04/07/2023
202314003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/07/2023
202314003 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314002 7701.00-00 Definitions 04/07/2023
202314002 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2023
202314001 9100.22-00 Other 04/07/2023
202314001 992.02-00 Election 04/07/2023
202314000 6110.00-00 Index for Public Inspection of Written Determination 04/07/2023
202313012 4945.04-04 Grants to Individuals 03/31/2023
202313011 4945.04-04 Grants to Individuals 03/31/2023
202313010 509.02-01 Publicly Supported Organizations 03/31/2023

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