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. However, it is important to note that pursuant to such items cannot be used or cited as precedent.

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±·¨²³¾±ð°ù´Ç UILC Asunto Fecha de publicaci¨®n
202505009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/31/2025
202505009 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505008 754.02-00 Timeliness of Election 01/31/2025
202505008 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505007 754.02-00 Timeliness of Election 01/31/2025
202505007 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505006 754.02-00 Timeliness of Election 01/31/2025
202505006 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505005 754.02-00 Timeliness of Election 01/31/2025
202505005 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505004 754.02-00 Timeliness of Election 01/31/2025
202505004 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2025
202505003 7701.00-00 Definitions 01/31/2025
202505003 9100.00-00 Extension of Time for Making Certain Elections 01/31/2025
202505003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2025