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 |
|---|---|---|---|
| 202331002 | 1400Z.01-00 | Designation of Opportunity Zones | 08/04/2023 |
| 202331002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/04/2023 |
| 202331002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/04/2023 |
| 202331001 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/04/2023 |
| 202331000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/04/2023 |
| 202330011 | 4945.04-04 | Grants to Individuals | 07/28/2023 |
| 202330010 | 4945.04-04 | Grants to Individuals | 07/28/2023 |
| 202330009 | 1362.00-00 | Election by Small Business Corporation | 07/28/2023 |
| 202330009 | 1362.01-02 | Election After Termination | 07/28/2023 |
| 202330008 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/28/2023 |
| 202330008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2023 |
| 202330008 | 9100.04-00 | Section 168; MACRS | 07/28/2023 |
| 202330007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2023 |
| 202330006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/28/2023 |
| 202330006 | 61.00-00 | Gross Income v. Not Gross Income | 07/28/2023 |
| 202330005 | 1295.02-02 | Retroactive Elections | 07/28/2023 |
| 202330004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/28/2023 |
| 202330004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2023 |
| 202330004 | 9100.22-00 | Other | 07/28/2023 |
| 202330003 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/28/2023 |
| 202330002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/28/2023 |
| 202330002 | 355.01-00 | Spin-Off | 07/28/2023 |
| 202330002 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 07/28/2023 |
| 202330002 | 361.02-02 | Certain Transfers to Creditors | 07/28/2023 |
| 202330002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/28/2023 |
