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
202203004 1362.04-00 Inadvertent Terminations 01/21/2022
202203003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/21/2022
202203003 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
202203002 368.04-00 Assets for Control of Transferee (Type "D") 01/21/2022
202203001 1295.02-02 Retroactive Elections 01/21/2022
202203000 6110.00-00 Index for Public Inspection of Written Determination 01/21/2022
202202017 501.03-30 Organizational and Operational Tests 01/14/2022
202202017 501.35-00 "Exclusively" Test 01/14/2022
202202016 4945.04-04 Grants to Individuals 01/14/2022
202202015 7701.00-00 Definitions 01/14/2022
202202015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2022
202202014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/14/2022
202202014 7507.00-00 Exemption of Insolvent Banks From Tax 01/14/2022
202202013 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/14/2022
202202012 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/14/2022
202202011 6018.00-00 Estate Tax Returns 01/14/2022
202202011 6091.04-00 Estate Tax Returns 01/14/2022
202202010 3402.00-00 Income Tax Collected at Source 01/14/2022
202202010 6402.00-00 Authority to Make Credits or Refunds 01/14/2022
202202010 6413.00-00 Special Rules Applicable to Certain Employment Taxes 01/14/2022
202202010 6414.00-00 Income Tax Withheld 01/14/2022
202202009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/14/2022
202202008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/14/2022
202202008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/14/2022
202202007 2632.03-00 Allocation of Unused GST Exemption 01/14/2022

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