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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Number UILC Subject Release Date
202220002 1361.03-03 Electing Small Business Trusts 05/20/2022
202220002 1362.00-00 Election by Small Business Corporation 05/20/2022
202220002 1362.04-00 Inadvertent Terminations 05/20/2022
202220003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/20/2022
202220003 355.01-01 Split-Off 05/20/2022
202220003 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/20/2022
202220003 368.00-00 Definitions Relating to Corporate Reorganizations 05/20/2022
202220003 368.04-00 Assets for Control of Transferee (Type "D") 05/20/2022
202220004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/20/2022
202220004 9100.00-00 Extension of Time for Making Certain Elections 05/20/2022
202220004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/20/2022
202220005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/20/2022
202220005 9100.22-00 Other 05/20/2022
202220006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/20/2022
202220006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/20/2022
202220007 7701.00-00 Definitions 05/20/2022
202220007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/20/2022
202220008 9100.00-00 Extension of Time for Making Certain Elections 05/20/2022
202220008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/20/2022
202220009 2632.00-00 Special Rules for Allocation of GST Exemption 05/20/2022
202220009 2642.00-00 Inclusion Ratio 05/20/2022
202220009 9100.00-00 Extension of Time for Making Certain Elections 05/20/2022
202220010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/20/2022
202220010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/20/2022
202220011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/20/2022
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