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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202610017 | 501.33-00 | Private v. Public Interest Served | 03/06/2026 |
| 202610017 | 501.35-00 | "Exclusively" Test | 03/06/2026 |
| 202610018 | 501.06-01 | Performance of Particular Services for Members | 03/06/2026 |
| 202610019 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/06/2026 |
| 202610019 | 501.06-01 | Performance of Particular Services for Members | 03/06/2026 |
| 202610020 | 501.03-30 | Organizational and Operational Tests | 03/06/2026 |
| 202609000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/27/2026 |
| 202609001 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 02/27/2026 |
| 202609002 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/27/2026 |
| 202609003 | 7701.00-00 | Definitions | 02/27/2026 |
| 202609004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/27/2026 |
| 202609005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/27/2026 |
| 202609006 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 02/27/2026 |
| 202609007 | 7701.00-00 | Definitions | 02/27/2026 |
| 202609008 | 108.00-00 | Income From Discharge of Indebtedness | 02/27/2026 |
| 202609009 | 7701.00-00 | Definitions | 02/27/2026 |
| 202609010 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/27/2026 |
| 202609011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/27/2026 |
| 202609012 | 7701.00-00 | Definitions | 02/27/2026 |
| 202609013 | 1502.98-05 | Apportionment | 02/27/2026 |
| 202609014 | 7701.00-00 | Definitions | 02/27/2026 |
| 202609015 | 42.00-00 | Low-Income Housing Credit | 02/27/2026 |
| 202609001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 02/27/2026 |
| 202609002 | 1361.03-03 | Electing Small Business Trusts | 02/27/2026 |
| 202609002 | 1362.00-00 | Election by Small Business Corporation | 02/27/2026 |
