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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?? 2326 - 2350 of 75748
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202411001 | 1361.03-02 | Qualified Subchapter S Trusts | 03/15/2024 |
| 202411001 | 1362.04-00 | Inadvertent Terminations | 03/15/2024 |
| 202411000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/15/2024 |
| 202410015 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410013 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410013 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/08/2024 |
| 202410011 | 1502.32-00 | Investment Adjustment | 03/08/2024 |
| 202410011 | 9100.22-00 | Other | 03/08/2024 |
| 202410010 | 9100.04-00 | Section 168; MACRS | 03/08/2024 |
| 202410009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2024 |
| 202410008 | 1400Z.01-00 | Designation of Opportunity Zones | 03/08/2024 |
| 202410008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/08/2024 |
| 202410008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2024 |
| 202410007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 03/08/2024 |
| 202410007 | 1362.01-03 | Late Elections | 03/08/2024 |
| 202410007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2024 |
| 202410006 | 2032.00-00 | Alternate Valuation | 03/08/2024 |
| 202410006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2024 |
| 202410005 | 856.01-00 | Income Requirements | 03/08/2024 |
| 202410004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 03/08/2024 |