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 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
202206011 9100.02-03 R and D Expenditures 02/11/2022
202206010 168.24-01 Normalization Rules 02/11/2022
202206009 1042.05-00 Recapture on Disposition of Qualified Replacement Property 02/11/2022
202206008 2601.00-00 Tax On Generation Skipping Transfers 02/11/2022
202206007 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/11/2022
202206006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/11/2022
202206005 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206005 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206004 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206004 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206003 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206003 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206002 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206002 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206001 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206001 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206000 6110.00-00 Index for Public Inspection of Written Determination 02/11/2022
202205025 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/04/2022
202205025 6103.01-00 General Rule 02/04/2022
202205025 6103.03-00 Disclosure to Taxpayer's Designee 02/04/2022
202205024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 02/04/2022
202205024 51.00-00 (Was Formerly Section 44B) Targeted Jobs Credit 02/04/2022
202205023 108.01-00 Exclusion From Gross Income 02/04/2022
202205023 108.01-04 Qualified Real Property Business Indebtedness Exclusion 02/04/2022