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.
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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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Showing 126 - 150 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202521013 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/23/2025 |
| 202521012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521012 | 754.02-00 | Timeliness of Election | 05/23/2025 |
| 202521012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/23/2025 |
| 202521011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521010 | 1362.01-03 | Late Elections | 05/23/2025 |
| 202521009 | 1361.00-00 | Definitions | 05/23/2025 |
| 202521009 | 1361.03-02 | Qualified Subchapter S Trusts | 05/23/2025 |
| 202521009 | 1361.03-03 | Electing Small Business Trusts | 05/23/2025 |
| 202521009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/23/2025 |
| 202521009 | 1362.00-00 | Election by Small Business Corporation | 05/23/2025 |
| 202521009 | 1362.04-00 | Inadvertent Terminations | 05/23/2025 |
| 202521008 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/23/2025 |
| 202521007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521007 | 9100.04-00 | Section 168; MACRS | 05/23/2025 |
| 202521006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521006 | 9100.04-00 | Section 168; MACRS | 05/23/2025 |
| 202521005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521005 | 754.02-00 | Timeliness of Election | 05/23/2025 |
| 202521005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521004 | 1362.00-00 | Election by Small Business Corporation | 05/23/2025 |
| 202521004 | 1362.02-00 | Termination of Election | 05/23/2025 |