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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狈ú尘别谤辞 UILC Asunto Fecha de publicación
202517010 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517009 7701.00-00 Definitions 04/25/2025
202517009 7701.03-00 Association v. Trust 04/25/2025
202517009 7701.03-06 Liquidating Trusts 04/25/2025
202517008 2056.07-00 Qualified Terminable Interest Property 04/25/2025
202517008 2056.07-02 Partial Election 04/25/2025
202517008 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517007 7701.00-00 Definitions 04/25/2025
202517007 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2025
202517006 7701.00-00 Definitions 04/25/2025
202517006 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2025
202517005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/25/2025
202517004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/25/2025
202517004 754.02-00 Timeliness of Election 04/25/2025
202517004 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/25/2025
202517003 1362.04-00 Inadvertent Terminations 04/25/2025
202517002 1362.04-00 Inadvertent Terminations 04/25/2025
202517001 856.00-00 Definition of Real Estate Investment Trust 04/25/2025
202517001 9100.00-00 Extension of Time for Making Certain Elections 04/25/2025
202517000 6110.00-00 Index for Public Inspection of Written Determination 04/25/2025
202516009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/18/2025
202516008 501.03-30 Organizational and Operational Tests 04/18/2025