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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202210017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/11/2022
202210017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/11/2022
202210016 408.00-00 Individual Retirement Accounts 03/11/2022
202210016 408.03-00 Rollover Contributions 03/11/2022
202210015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/11/2022
202210015 338.01-02 Time in which Election must be made 03/11/2022
202210015 9100.00-00 Extension of Time for Making Certain Elections 03/11/2022
202210015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/11/2022
202210014 1361.00-00 Definitions 03/11/2022
202210014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/11/2022
202210014 1361.01-04 More than One Class of Stock 03/11/2022
202210014 1362.00-00 Election by Small Business Corporation 03/11/2022
202210014 1362.02-00 Termination of Election 03/11/2022
202210014 1362.04-00 Inadvertent Terminations 03/11/2022
202210013 9100.04-00 Section 168; MACRS 03/11/2022
202210012 355.01-00 Spin-Off 03/11/2022
202210011 2632.00-00 Special Rules for Allocation of GST Exemption 03/11/2022
202210011 2642.00-00 Inclusion Ratio 03/11/2022
202210011 9100.00-00 Extension of Time for Making Certain Elections 03/11/2022
202210010 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 03/11/2022
202210009 1092.05-00 Mixed Straddles 03/11/2022
202210008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/11/2022
202210008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/11/2022
202210007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/11/2022
202210007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/11/2022