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
202523002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/06/2025
202523001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/06/2025
202523001 9100.00-00 Extension of Time for Making Certain Elections 06/06/2025
202523001 9100.22-00 Other 06/06/2025
202523000 6110.00-00 Index for Public Inspection of Written Determination 06/06/2025
202522009 4945.04-04 Grants to Individuals 05/30/2025
202522008 509.02-01 Publicly Supported Organizations 05/30/2025
202522007 501.03-05 Corporations 05/30/2025
202522007 501.33-00 Private v. Public Interest Served 05/30/2025
202522006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/30/2025
202522006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/30/2025
202522005 856.00-00 Definition of Real Estate Investment Trust 05/30/2025
202522005 9100.00-00 Extension of Time for Making Certain Elections 05/30/2025
202522004 1362.01-03 Late Elections 05/30/2025
202522003 754.02-00 Timeliness of Election 05/30/2025
202522003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/30/2025
202522002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/30/2025
202522002 9100.00-00 Extension of Time for Making Certain Elections 05/30/2025
202522001 856.01-00 Income Requirements 05/30/2025
202522000 6110.00-00 Index for Public Inspection of Written Determination 05/30/2025
202521031 4945.04-04 Grants to Individuals 05/23/2025
202521030 6033.01-00 Exempt v. Non Exempt From Filing 05/23/2025
202521029 4942.03-07 Set-Asides 05/23/2025
202521028 4942.03-07 Set-Asides 05/23/2025
202521027 4942.03-07 Set-Asides 05/23/2025