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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 |
|---|---|---|---|
| 202530009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 07/25/2025 |
| 202530008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/25/2025 |
| 202530008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/25/2025 |
| 202530007 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 07/25/2025 |
| 202530006 | 38.00-00 | General Business Credit | 07/25/2025 |
| 202530006 | 48.01-00 | Energy Credit | 07/25/2025 |
| 202530006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/25/2025 |
| 202530005 | 856.00-00 | Definition of Real Estate Investment Trust | 07/25/2025 |
| 202530005 | 856.04-00 | Rents From Real Property | 07/25/2025 |
| 202530004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/25/2025 |
| 202530004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/25/2025 |
| 202530003 | 1502.75-10 | When Group Remains in Existence | 07/25/2025 |
| 202530003 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 07/25/2025 |
| 202530003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/25/2025 |
| 202530003 | 368.05-00 | Recapitalization (Type "E") | 07/25/2025 |
| 202530003 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/25/2025 |
| 202530003 | 833.00-00 | Treatment of Blue Cross Blue Shield Organizations | 07/25/2025 |
| 202530002 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 07/25/2025 |
| 202530001 | 9100.04-00 | Section 168; MACRS | 07/25/2025 |
| 202530000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/25/2025 |
| 202529008 | 59A.03-05 | Services Cost Method Exception | 07/18/2025 |
| 202529007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
| 202529007 | 362.00-00 | Basis to Corporations | 07/18/2025 |
| 202529007 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 07/18/2025 |
| 202529006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
