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
202446009 1286.00-00 Tax Treatment of Stripped Bonds 11/15/2024
202446009 7701.03-11 Fixed Investment Trusts 11/15/2024
202446008 9100.04-00 Section 168; MACRS 11/15/2024
202446007 2601.00-00 Tax On Generation Skipping Transfers 11/15/2024
202446006 2601.00-00 Tax On Generation Skipping Transfers 11/15/2024
202446005 468B.01-00 In General 11/15/2024
202446004 468B.01-00 In General 11/15/2024
202446003 468B.01-00 In General 11/15/2024
202446002 468B.01-00 In General 11/15/2024
202446001 468B.01-00 In General 11/15/2024
202446000 6110.00-00 Index for Public Inspection of Written Determination 11/15/2024
202445015 1092.02-01 Defined 11/08/2024
202445015 165.00-00 Deductions For Losses 11/08/2024
202445015 246.05-04 Substantially Similar or Related Property 11/08/2024
202445015 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2024
202445014 2652.01-01 Gift Splitting by Married Couples 11/08/2024
202445014 9100.00-00 Extension of Time for Making Certain Elections 11/08/2024
202445013 1502.21-00 Consolidated Net Operating Loss Deduction 11/08/2024
202445013 172.01-00 Carryback and Carryover 11/08/2024
202445013 9100.22-00 Other 11/08/2024
202445012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/08/2024
202445012 9100.00-00 Extension of Time for Making Certain Elections 11/08/2024
202445011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/08/2024
202445011 368.04-00 Assets for Control of Transferee (Type "D") 11/08/2024
202445010 115.00-00 Income of States, Municipalities, etc. 11/08/2024