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
202223010 2056.07-00 Qualified Terminable Interest Property 06/10/2022
202223010 9100.00-00 Extension of Time for Making Certain Elections 06/10/2022
202223011 469.14-00 Real Property Business 06/10/2022
202223011 9100.00-00 Extension of Time for Making Certain Elections 06/10/2022
202223012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/10/2022
202223013 1275.08-00 Integration 06/10/2022
202223013 9100.00-00 Extension of Time for Making Certain Elections 06/10/2022
202223014 1275.08-00 Integration 06/10/2022
202223014 9100.00-00 Extension of Time for Making Certain Elections 06/10/2022
202223015 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/10/2022
202223015 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
202223016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/10/2022
202223016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/10/2022
202223016 501.03-30 Organizational and Operational Tests 06/10/2022
202223017 4945.04-04 Grants to Individuals 06/10/2022
202224000 6110.00-00 Index for Public Inspection of Written Determination 06/17/2022
202224001 146.07-00 Carryforward of Allocation 06/17/2022
202224001 9100.03-00 Section 146; Volume Cap 06/17/2022
202224002 355.01-00 Spin-Off 06/17/2022
202224002 355.01-01 Split-Off 06/17/2022
202224002 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/17/2022
202224002 368.04-00 Assets for Control of Transferee (Type "D") 06/17/2022
202224003 1382.00-00 Taxable Income of Cooperatives 06/17/2022
202224003 1388.00-00 Definitions; Special Rules 06/17/2022
202224004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/17/2022
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