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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Номер UILC Тема Дата публикации
202504016 9999.00-00 Miscellaneous Issues 01/24/2025
202504015 6235B.00-00 Period of Limitations on Making Adjustments 01/24/2025
202504014 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/24/2025
202504014 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/24/2025
202504014 501.33-00 Private v. Public Interest Served 01/24/2025
202504013 9100.20-00 Section 1502; Election to File Consolidated Return 01/24/2025
202504012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/24/2025
202504012 9100.00-00 Extension of Time for Making Certain Elections 01/24/2025
202504011 2010.04-00 Portability Election under 2010(c)(5)(A) 01/24/2025
202504011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 01/24/2025
202504010 7701.00-00 Definitions 01/24/2025
202504010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2025
202504009 7701.00-00 Definitions 01/24/2025
202504009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2025
202504008 7701.00-00 Definitions 01/24/2025
202504008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2025
202504007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/24/2025
202504007 2056.07-00 Qualified Terminable Interest Property 01/24/2025
202504007 2519.00-00 Disposition of Certain Life Estates 01/24/2025
202504007 2702.00-00 Special Valuation Rules for Transfers in Trust 01/24/2025
202504007 61.00-00 Gross Income v. Not Gross Income 01/24/2025
202504006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/24/2025
202504006 2056.07-00 Qualified Terminable Interest Property 01/24/2025
202504006 2519.00-00 Disposition of Certain Life Estates 01/24/2025
202504006 2702.00-00 Special Valuation Rules for Transfers in Trust 01/24/2025