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, downloading and printing, viewing or saving documents, or file formats.

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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Number UILC Subject Release Date
202219019 4945.04-04 Grants to Individuals 05/13/2022
202219018 4945.04-04 Grants to Individuals 05/13/2022
202219017 4945.04-04 Grants to Individuals 05/13/2022
202219016 4945.04-04 Grants to Individuals 12/31/1969
202219015 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 05/13/2022
202219014 9100.00-00 Extension of Time for Making Certain Elections 05/13/2022
202219014 9100.10-00 Section 446 05/13/2022
202219014 9100.10-01 Accounting Methods 05/13/2022
202219013 9100.00-00 Extension of Time for Making Certain Elections 05/13/2022
202219013 9100.20-00 Section 1502; Election to File Consolidated Return 05/13/2022
202219012 9100.00-00 Extension of Time for Making Certain Elections 05/13/2022
202219012 9100.22-00 Other 05/13/2022
202219011 302.00-00 Distributions in Redemption of Stock 05/13/2022
202219011 302.05-00 Constructive Ownership 05/13/2022
202219011 302.05-01 Waiver of Family Attribution by Individual 05/13/2022
202219011 9100.00-00 Extension of Time for Making Certain Elections 05/13/2022
202219011 9100.22-00 Other 05/13/2022
202219010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2022
202219010 754.02-00 Timeliness of Election 05/13/2022
202219010 9100.00-00 Extension of Time for Making Certain Elections 05/13/2022
202219010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2022
202219009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/13/2022
202219009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/13/2022
202219008 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 05/13/2022
202219007 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 05/13/2022