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
202205005 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205004 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205004 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205003 856.00-00 Definition of Real Estate Investment Trust 02/04/2022
202205003 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205002 167.22-01 Normalization Rules 02/04/2022
202205001 856.01-00 Income Requirements 02/04/2022
202205001 856.04-00 Rents From Real Property 02/04/2022
202205001 856.05-01 Not Dependent on Profit 02/04/2022
202205000 6110.00-00 Index for Public Inspection of Written Determination 02/04/2022
202204009 4945.04-04 Grants to Individuals 01/28/2022
202204008 6325.00-00 Release of Lien or Discharge of Property 01/28/2022
202204007 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/28/2022
202204006 7701.00-00 Definitions 01/28/2022
202204006 9100.00-00 Extension of Time for Making Certain Elections 01/28/2022
202204006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2022
202204005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/28/2022
202204005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/28/2022
202204004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/28/2022
202204004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/28/2022
202204003 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/28/2022
202204003 4942.00-00 Taxes on Failure to Distribute Income 01/28/2022
202204002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/28/2022
202204001 1362.04-00 Inadvertent Terminations 01/28/2022
202204000 6110.00-00 Index for Public Inspection of Written Determination 01/28/2022

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