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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编号 UILC 主题 发布日期
202329009 4945.04-04 Grants to Individuals 07/21/2023
202329008 168.00-00 Modified Accelerated Cost Recovery System 07/21/2023
202329008 9100.00-00 Extension of Time for Making Certain Elections 07/21/2023
202329007 9100.04-00 Section 168; MACRS 07/21/2023
202329006 475.08-00 Securities Traders 07/21/2023
202329006 9100.00-00 Extension of Time for Making Certain Elections 07/21/2023
202329006 9100.10-01 Accounting Methods 07/21/2023
202329005 856.00-00 Definition of Real Estate Investment Trust 07/21/2023
202329005 9100.00-00 Extension of Time for Making Certain Elections 07/21/2023
202329004 856.00-00 Definition of Real Estate Investment Trust 07/21/2023
202329004 9100.00-00 Extension of Time for Making Certain Elections 07/21/2023
202329003 1400Z.01-00 Designation of Opportunity Zones 07/21/2023
202329002 1362.00-00 Election by Small Business Corporation 07/21/2023
202329002 1362.04-00 Inadvertent Terminations 07/21/2023
202329001 2032.00-00 Alternate Valuation 07/21/2023
202329001 9100.00-00 Extension of Time for Making Certain Elections 07/21/2023
202329000 6110.00-00 Index for Public Inspection of Written Determination 07/21/2023
202328023 4945.04-04 Grants to Individuals 07/14/2023
202328022 4945.04-04 Grants to Individuals 07/14/2023
202328021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/14/2023
202328021 501.03-19 Public Recreation Facilities and Athletic Organizations 07/14/2023
202328020 9100.09-00 Section 442; Accounting Periods 07/14/2023
202328019 1276.00-00 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 07/14/2023
202328019 1276.03-00 Treatment of Nonrecognition Transactions 07/14/2023
202328019 1276.03-01 Transferred Basis Property 07/14/2023

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