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
202203012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/21/2022
202203011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/21/2022
202203011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/21/2022
202203010 362.00-00 Basis to Corporations 01/21/2022
202203010 9100.22-00 Other 01/21/2022
202203009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/21/2022
202203009 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/21/2022
202203009 1502.13-01 Stock of Members 01/21/2022
202203009 162.05-03 Compromise Settlement of Claims 01/21/2022
202203009 461.01-00 Accrual Method 01/21/2022
202203009 468B.02-00 Taxation of Designated Settlement Funds 01/21/2022
202203009 468B.06-00 Other Funds 01/21/2022
202203009 61.22-00 Discharge of Indebtedness 01/21/2022
202203008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/21/2022
202203008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/21/2022
202203007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/21/2022
202203006 853.00-00 Foreign Tax Credit Allowed Shareholders 01/21/2022
202203006 853.01-00 Election 01/21/2022
202203006 9100.00-00 Extension of Time for Making Certain Elections 01/21/2022
202203005 43.00-00 Enhanced Oil Recovery Credit 01/21/2022
202203004 1361.01-04 More than One Class of Stock 01/21/2022
202203004 1361.01-05 Ineligible Corporation 01/21/2022
202203004 1362.00-00 Election by Small Business Corporation 01/21/2022
202203004 1362.04-00 Inadvertent Terminations 01/21/2022
202203003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/21/2022

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