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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 6926 - 6950 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202221000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/27/2022 |
| 202220015 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 05/20/2022 |
| 202220015 | 6103.03-00 | Disclosure to Taxpayer's Designee | 05/20/2022 |
| 202220014 | 1295.02-02 | Retroactive Elections | 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 |
| 202220012 | 856.00-00 | Definition of Real Estate Investment Trust | 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 |
| 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 |
| 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 |
| 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 |
| 202220007 | 7701.00-00 | Definitions | 05/20/2022 |
| 202220007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 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 |
| 202220005 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/20/2022 |
| 202220005 | 9100.22-00 | Other | 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 |
