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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.
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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 |
|---|---|---|---|
| 202609002 | 1362.02-00 | Termination of Election | 02/27/2026 |
| 202609003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2026 |
| 202609004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609006 | 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 |
| 202609007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2026 |
| 202609008 | 108.01-00 | Exclusion From Gross Income | 02/27/2026 |
| 202609008 | 108.02-00 | Reduction of Tax Attributes | 02/27/2026 |
| 202609008 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 02/27/2026 |
| 202609008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2026 |
| 202609013 | 9100.22-00 | Other | 02/27/2026 |
| 202609014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2026 |
| 202609015 | 9100.01-00 | Section 42; Low-Income Housing Credit | 02/27/2026 |
| 202607000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/13/2026 |
| 202607001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/13/2026 |
| 202607002 | 884.01-00 | Branch Profits Tax | 02/13/2026 |
| 202607003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/13/2026 |
| 202607004 | 754.02-00 | Timeliness of Election | 02/13/2026 |
