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
202222004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/03/2022
202222005 9100.00-00 Extension of Time for Making Certain Elections 06/03/2022
202222006 501.10-00 Domestic Fraternal Societies, Orders, and Associations 06/03/2022
202222007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/03/2022
202222007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2022
202222007 501.03-08 Educational Organizations 06/03/2022
202222007 501.03-30 Organizational and Operational Tests 06/03/2022
202222007 501.36-00 Business Activities 06/03/2022
202222007 501.36-01 Section 501(c)(3) Organizations 06/03/2022
202223000 6110.00-00 Index for Public Inspection of Written Determination 06/10/2022
202223001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/10/2022
202223001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/10/2022
202223002 9100.00-00 Extension of Time for Making Certain Elections 06/10/2022
202223003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/10/2022
202223003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/10/2022
202223004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/10/2022
202223004 368.04-00 Assets for Control of Transferee (Type "D") 06/10/2022
202223005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/10/2022
202223005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/10/2022
202223006 1362.00-00 Election by Small Business Corporation 06/10/2022
202223006 1362.01-01 Shareholder Consent 06/10/2022
202223006 1362.04-00 Inadvertent Terminations 06/10/2022
202223007 9100.00-00 Extension of Time for Making Certain Elections 06/10/2022
202223008 468A.06-03 Disposition of Interest 06/10/2022
202223009 468A.06-03 Disposition of Interest 06/10/2022
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