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Written determinations

 

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
202629006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/17/2026
202629006 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/17/2026
202629005 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629004 1361.03-00 Certain Trusts Permitted as Shareholders 07/17/2026
202629004 1361.03-03 Electing Small Business Trusts 07/17/2026
202629004 1362.00-00 Election by Small Business Corporation 07/17/2026
202629004 1362.04-00 Inadvertent Terminations 07/17/2026
202629003 1445.04-01 Reduced Withholding Is Appropriate 07/17/2026
202629003 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/17/2026
202629002 754.02-00 Timeliness of Election 07/17/2026
202629002 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/17/2026
202629001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/17/2026
202629001 754.02-00 Timeliness of Election 07/17/2026
202629001 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/17/2026
202629000 6110.00-00 Index for Public Inspection of Written Determination 07/17/2026
202628018 6033.01-00 Exempt v. Non Exempt From Filing 07/10/2026
202628017 4945.04-04 Grants to Individuals 07/10/2026
202628016 4945.04-04 Grants to Individuals 07/10/2026
202628015 4945.04-04 Grants to Individuals 07/10/2026
202628014 4945.04-04 Grants to Individuals 07/10/2026
202628013 4945.04-04 Grants to Individuals 07/10/2026