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 | ?? | ??? |
|---|---|---|---|
| 202343001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/27/2023 |
| 202343001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 202343000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/27/2023 |
| 202342019 | 4945.04-04 | Grants to Individuals | 10/20/2023 |
| 202342018 | 501.32-01 | Distribution of Assets to Private Individuals | 10/20/2023 |
| 202342018 | 501.33-00 | Private v. Public Interest Served | 10/20/2023 |
| 202342018 | 501.36-03 | Publishing Activities, Radio, Television, etc. | 10/20/2023 |
| 202342017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/20/2023 |
| 202342016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/20/2023 |
| 202342015 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 10/20/2023 |
| 202342014 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 10/20/2023 |
| 202342013 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 10/20/2023 |
| 202342012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/20/2023 |
| 202342012 | 9100.22-00 | Other | 10/20/2023 |
| 202342011 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/20/2023 |
| 202342011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
| 202342010 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 10/20/2023 |
| 202342010 | 59.00-00 | Other Definitions and Special Rules | 10/20/2023 |
| 202342010 | 9100.02-00 | Section 59(e) | 10/20/2023 |
| 202342009 | 4942.00-00 | Taxes on Failure to Distribute Income | 10/20/2023 |
| 202342008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/20/2023 |
| 202342008 | 2642.00-00 | Inclusion Ratio | 10/20/2023 |
| 202342008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
| 202342007 | 382.12-08 | Title 11 or Similar Case | 10/20/2023 |
| 202342007 | 382.12-13 | Election Out | 10/20/2023 |