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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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Showing 69751 - 69775 of 77188
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 202220011 | 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 |
| 202220012 | 856.00-00 | Definition of Real Estate Investment Trust | 05/20/2022 |
| 202220013 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/20/2022 |
| 202220013 | 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 |
| 202220014 | 1295.02-02 | Retroactive Elections | 05/20/2022 |
| 202220015 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 05/20/2022 |
