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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Número UILC Asunto Fecha de publicación
202313008 2642.00-00 Inclusion Ratio 03/31/2023
202313008 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313007 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313007 9100.22-00 Other 03/31/2023
202313007 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 03/31/2023
202313007 951A.02-00 Net CFC Tested Income 03/31/2023
202313006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/31/2023
202313006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/31/2023
202313006 2601.00-00 Tax On Generation Skipping Transfers 03/31/2023
202313006 61.00-00 Gross Income v. Not Gross Income 03/31/2023
202313005 42.00-00 Low-Income Housing Credit 03/31/2023
202313005 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313004 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2023
202313004 2642.00-00 Inclusion Ratio 03/31/2023
202313004 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313003 7701.00-00 Definitions 03/31/2023
202313002 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/31/2023
202313001 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023
202313001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/31/2023
202313000 6110.00-00 Index for Public Inspection of Written Determination 03/31/2023
202312001 6221.01-00 Election Out for Certain Partnerships with 100 or Fewer Partners, Etc. 03/24/2023
202312000 6110.00-00 Index for Public Inspection of Written Determination 03/24/2023
202311009 4945.04-04 Grants to Individuals 03/17/2023
202311008 4945.04-04 Grants to Individuals 03/17/2023