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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202411001 1361.03-00 Certain Trusts Permitted as Shareholders 03/15/2024
202411001 1361.03-02 Qualified Subchapter S Trusts 03/15/2024
202411001 1362.04-00 Inadvertent Terminations 03/15/2024
202411000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2024
202410015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410011 1502.32-00 Investment Adjustment 03/08/2024
202410011 9100.22-00 Other 03/08/2024
202410010 9100.04-00 Section 168; MACRS 03/08/2024
202410009 9100.00-00 Extension of Time for Making Certain Elections 03/08/2024
202410008 1400Z.01-00 Designation of Opportunity Zones 03/08/2024
202410008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/08/2024
202410008 9100.00-00 Extension of Time for Making Certain Elections 03/08/2024
202410007 1361.05-00 Qualified Subchapter S Subsidiary 03/08/2024
202410007 1362.01-03 Late Elections 03/08/2024
202410007 9100.00-00 Extension of Time for Making Certain Elections 03/08/2024
202410006 2032.00-00 Alternate Valuation 03/08/2024
202410006 9100.00-00 Extension of Time for Making Certain Elections 03/08/2024
202410005 856.01-00 Income Requirements 03/08/2024