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
202209011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/04/2022
202209011 9100.00-00 Extension of Time for Making Certain Elections 03/04/2022
202209010 1362.04-00 Inadvertent Terminations 03/04/2022
202209009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/04/2022
202209008 9100.02-03 R and D Expenditures 03/04/2022
202209007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/04/2022
202209006 2632.01-00 Time and Manner of Allocation 03/04/2022
202209006 9100.00-00 Extension of Time for Making Certain Elections 03/04/2022
202209005 1362.04-00 Inadvertent Terminations 03/04/2022
202209004 7701.00-00 Definitions 03/04/2022
202209004 7701.02-00 Partnerships v. Associations 03/04/2022
202209004 9100.00-00 Extension of Time for Making Certain Elections 03/04/2022
202209003 1362.00-00 Election by Small Business Corporation 03/04/2022
202209003 1362.04-00 Inadvertent Terminations 03/04/2022
202209002 355.01-00 Spin-Off 03/04/2022
202209001 1361.01-04 More than One Class of Stock 03/04/2022
202209001 1361.01-05 Ineligible Corporation 03/04/2022
202209001 1362.02-02 Ceases to be Small Business Corporation 03/04/2022
202209001 1362.04-00 Inadvertent Terminations 03/04/2022
202209000 6110.00-00 Index for Public Inspection of Written Determination 03/04/2022
202208017 4945.04-04 Grants to Individuals 02/25/2022
202208016 6201.00-00 Assessment Authority 02/25/2022
202208016 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/25/2022
202208016 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 02/25/2022
202208015 6223B.00-00 Designation of Partnership Representative 02/25/2022

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