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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202441006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/11/2024 |
| 202441006 | 9100.22-00 | Other | 10/11/2024 |
| 202441005 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/11/2024 |
| 202441005 | 2056.07-00 | Qualified Terminable Interest Property | 10/11/2024 |
| 202441005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2024 |
| 202441004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/11/2024 |
| 202441004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2024 |
| 202441003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/11/2024 |
| 202441003 | 754.02-00 | Timeliness of Election | 10/11/2024 |
| 202441003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/11/2024 |
| 202441002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/11/2024 |
| 202441002 | 754.02-00 | Timeliness of Election | 10/11/2024 |
| 202441002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2024 |
| 202441002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/11/2024 |
| 202441001 | 1362.01-03 | Late Elections | 10/11/2024 |
| 202441000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/11/2024 |
| 202440013 | 509.02-01 | Publicly Supported Organizations | 10/04/2024 |
| 202440012 | 501.33-00 | Private v. Public Interest Served | 10/04/2024 |
| 202440012 | 501.35-00 | "Exclusively" Test | 10/04/2024 |
| 202440011 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/04/2024 |
| 202440011 | 7701.00-00 | Definitions | 10/04/2024 |
| 202440011 | 9100.04-00 | Section 168; MACRS | 10/04/2024 |
| 202440011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/04/2024 |
| 202440010 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/04/2024 |
| 202440010 | 7701.00-00 | Definitions | 10/04/2024 |