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
202211000 6110.00-00 Index for Public Inspection of Written Determination 03/18/2022
202210026 4945.04-04 Grants to Individuals 03/11/2022
202210025 4945.04-04 Grants to Individuals 03/11/2022
202210024 4945.04-04 Grants to Individuals 03/11/2022
202210023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/11/2022
202210022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2022
202210021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/11/2022
202210020 163.08-00 Registration-required Obligations 03/11/2022
202210019 163.08-00 Registration-required Obligations 03/11/2022
202210018 163.08-00 Registration-required Obligations 03/11/2022
202210017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/11/2022
202210017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/11/2022
202210016 408.00-00 Individual Retirement Accounts 03/11/2022
202210016 408.03-00 Rollover Contributions 03/11/2022
202210015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/11/2022
202210015 338.01-02 Time in which Election must be made 03/11/2022
202210015 9100.00-00 Extension of Time for Making Certain Elections 03/11/2022
202210015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/11/2022
202210014 1361.00-00 Definitions 03/11/2022
202210014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/11/2022
202210014 1361.01-04 More than One Class of Stock 03/11/2022
202210014 1362.00-00 Election by Small Business Corporation 03/11/2022
202210014 1362.02-00 Termination of Election 03/11/2022
202210014 1362.04-00 Inadvertent Terminations 03/11/2022
202210013 9100.04-00 Section 168; MACRS 03/11/2022