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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編號 UILC 主題 發布日期
202419030 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 05/10/2024
202419001 1295.02-02 Retroactive Elections 05/10/2024
202419002 2652.01-02 Special Election for QTIP 05/10/2024
202419002 2654.00-00 Special Rules 05/10/2024
202419002 9100.00-00 Extension of Time for Making Certain Elections 05/10/2024
202419003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/10/2024
202419004 856.01-00 Income Requirements 05/10/2024
202419005 856.01-00 Income Requirements 05/10/2024
202419006 856.01-00 Income Requirements 05/10/2024
202419007 856.01-00 Income Requirements 05/10/2024
202419008 856.01-00 Income Requirements 05/10/2024
202419009 856.01-00 Income Requirements 05/10/2024
202419010 9100.00-00 Extension of Time for Making Certain Elections 05/10/2024
202419011 1361.01-03 Non-Resident Alien as Shareholder 05/10/2024
202419011 1362.00-00 Election by Small Business Corporation 05/10/2024
202419011 1362.02-00 Termination of Election 05/10/2024
202419011 1362.02-02 Ceases to be Small Business Corporation 05/10/2024
202419011 1362.04-00 Inadvertent Terminations 05/10/2024
202419013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/10/2024
202419013 9100.00-00 Extension of Time for Making Certain Elections 05/10/2024
202419016 368.04-00 Assets for Control of Transferee (Type "D") 05/10/2024
202419017 501.13-00 Cemetery Companies 05/10/2024
202419019 501.33-00 Private v. Public Interest Served 05/10/2024
202419025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024
202419025 501.03-30 Organizational and Operational Tests 05/10/2024