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
202213004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/01/2022
202213004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/01/2022
202213003 856.00-00 Definition of Real Estate Investment Trust 04/01/2022
202213002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/01/2022
202213002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/01/2022
202213001 167.22-01 Normalization Rules 04/01/2022
202213000 6110.00-00 Index for Public Inspection of Written Determination 04/01/2022
202212001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/25/2022
202212001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/25/2022
202212000 6110.00-00 Index for Public Inspection of Written Determination 03/25/2022
202211010 4942.03-07 Set-Asides 03/18/2022
202211009 355.01-01 Split-Off 03/18/2022
202211009 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2022
202211008 1504.00-00 Definitions 03/18/2022
202211007 856.00-00 Definition of Real Estate Investment Trust 03/18/2022
202211007 9100.00-00 Extension of Time for Making Certain Elections 03/18/2022
202211006 1361.00-00 Definitions 03/18/2022
202211006 1361.05-00 Qualified Subchapter S Subsidiary 03/18/2022
202211006 9100.00-00 Extension of Time for Making Certain Elections 03/18/2022
202211005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/18/2022
202211004 168.24-01 Normalization Rules 03/18/2022
202211003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/18/2022
202211003 754.02-00 Timeliness of Election 03/18/2022
202211003 9100.00-00 Extension of Time for Making Certain Elections 03/18/2022
202211003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/18/2022

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