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
202201011 1295.02-02 Retroactive Elections 01/07/2022
202201010 1275.08-00 Integration 01/07/2022
202201010 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/07/2022
202201009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/07/2022
202201008 9100.20-00 Section 1502; Election to File Consolidated Return 01/07/2022
202201007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/07/2022
202201007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/07/2022
202201006 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/07/2022
202201005 355.01-02 Split-Up 01/07/2022
202201005 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2022
202201004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/07/2022
202201003 7701.00-00 Definitions 01/07/2022
202201003 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201001 7701.00-00 Definitions 01/07/2022
202201001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201000 6110.00-00 Index for Public Inspection of Written Determination 01/07/2022
202152021 501.03-05 Corporations 12/30/2021
202152021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/30/2021
202152020 501.03-30 Organizational and Operational Tests 12/30/2021
202152020 501.35-00 "Exclusively" Test 12/30/2021
202152019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/30/2021

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