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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202409016 6050I.01-00 Compliance 03/01/2024
202409015 2010.04-00 Portability Election under 2010(c)(5)(A) 03/01/2024
202409015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 03/01/2024
202409014 42.00-00 Low-Income Housing Credit 03/01/2024
202409014 9100.00-00 Extension of Time for Making Certain Elections 03/01/2024
202409014 9100.01-00 Section 42; Low-Income Housing Credit 03/01/2024
202409013 61.08-00 General Exclusions From Gross Income 03/01/2024
202409012 61.08-00 General Exclusions From Gross Income 03/01/2024
202409011 61.08-00 General Exclusions From Gross Income 03/01/2024
202409010 61.08-00 General Exclusions From Gross Income 03/01/2024
202409009 61.08-00 General Exclusions From Gross Income 03/01/2024
202409008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/01/2024
202409008 9100.00-00 Extension of Time for Making Certain Elections 03/01/2024
202409007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/01/2024
202409007 9100.00-00 Extension of Time for Making Certain Elections 03/01/2024
202409006 7701.00-00 Definitions 03/01/2024
202409006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2024
202409005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024
202409005 754.02-00 Timeliness of Election 03/01/2024
202409005 9100.00-00 Extension of Time for Making Certain Elections 03/01/2024
202409005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024
202409004 7701.00-00 Definitions 03/01/2024
202409004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2024
202409003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024
202409002 856.01-00 Income Requirements 03/01/2024