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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
202623011 1362.01-03 Late Elections 06/05/2026
202623011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/05/2026
202623010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/05/2026
202623010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/05/2026
202623009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/05/2026
202623009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/05/2026
202623008 475.08-00 Securities Traders 06/05/2026
202623008 9100.00-00 Extension of Time for Making Certain Elections 06/05/2026
202623008 9100.10-01 Accounting Methods 06/05/2026
202623007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/05/2026
202623007 9100.00-00 Extension of Time for Making Certain Elections 06/05/2026
202623007 9100.22-00 Other 06/05/2026
202623006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/05/2026
202623006 9100.00-00 Extension of Time for Making Certain Elections 06/05/2026
202623005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 06/05/2026
202623005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/05/2026
202623005 9100.00-00 Extension of Time for Making Certain Elections 06/05/2026
202623005 9100.22-00 Other 06/05/2026
202623004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 06/05/2026
202623004 9100.00-00 Extension of Time for Making Certain Elections 06/05/2026
202623003 9100.04-00 Section 168; MACRS 06/05/2026
202623002 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/05/2026
202623002 4053.00-00 Exemptions 06/05/2026
202623002 7701.00-00 Definitions 06/05/2026
202623001 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/05/2026