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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숫자 UILC 주제 출시일
202203009 468B.02-00 Taxation of Designated Settlement Funds 01/21/2022
202203009 468B.06-00 Other Funds 01/21/2022
202203009 61.22-00 Discharge of Indebtedness 01/21/2022
202203008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/21/2022
202203008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/21/2022
202203007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/21/2022
202203006 853.00-00 Foreign Tax Credit Allowed Shareholders 01/21/2022
202203006 853.01-00 Election 01/21/2022
202203006 9100.00-00 Extension of Time for Making Certain Elections 01/21/2022
202203005 43.00-00 Enhanced Oil Recovery Credit 01/21/2022
202203004 1361.01-04 More than One Class of Stock 01/21/2022
202203004 1361.01-05 Ineligible Corporation 01/21/2022
202203004 1362.00-00 Election by Small Business Corporation 01/21/2022
202203004 1362.04-00 Inadvertent Terminations 01/21/2022
202203003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/21/2022
202203003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/21/2022
202203002 368.04-00 Assets for Control of Transferee (Type "D") 01/21/2022
202203001 1295.02-02 Retroactive Elections 01/21/2022
202203000 6110.00-00 Index for Public Inspection of Written Determination 01/21/2022
202202017 501.03-30 Organizational and Operational Tests 01/14/2022
202202017 501.35-00 "Exclusively" Test 01/14/2022
202202016 4945.04-04 Grants to Individuals 01/14/2022
202202015 7701.00-00 Definitions 01/14/2022
202202015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2022
202202014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/14/2022