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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Номер UILC Тема Дата публикации
202412000 6110.00-00 Index for Public Inspection of Written Determination 03/22/2024
202412001 1295.02-00 Time For Making Election 03/22/2024
202412002 1295.02-00 Time For Making Election 03/22/2024
202412003 1295.02-00 Time For Making Election 03/22/2024
202412004 1362.04-00 Inadvertent Terminations 03/22/2024
202412005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024
202412006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024
202412007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024
202412008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024
202412009 1502.93-00 Intercompany Transactions 03/22/2024
202412010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/22/2024
202412011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/22/2024
202412001 1295.02-02 Retroactive Elections 03/22/2024
202412002 1295.02-02 Retroactive Elections 03/22/2024
202412003 1295.02-02 Retroactive Elections 03/22/2024
202412005 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024
202412006 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024
202412007 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024
202412008 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024
202412009 368.08-06 Business Enterprise Continuity 03/22/2024
202411000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2024
202411001 1361.03-00 Certain Trusts Permitted as Shareholders 03/15/2024
202411002 9100.22-00 Other 03/15/2024
202411003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2024
202411004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2024