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.
- Enter a term in the Find box.
- Click the Search button.
顯示 101 - 125 of 77188
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 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 |
| 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 |
