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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
202439017 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/27/2024
202439016 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/27/2024
202439015 162.21-01 Fines, Penalties and Other Amounts 09/27/2024
202439014 965.00-00 Treatment of deferred foreign income upon transition to a participation exemption system of taxation 09/27/2024
202439013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/27/2024
202439013 9100.22-00 Other 09/27/2024
202439012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/27/2024
202439012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/27/2024
202439011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/27/2024
202439011 754.02-00 Timeliness of Election 09/27/2024
202439011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/27/2024
202439010 7701.00-00 Definitions 09/27/2024
202439009 2632.00-00 Special Rules for Allocation of GST Exemption 09/27/2024
202439009 2642.00-00 Inclusion Ratio 09/27/2024
202439009 9100.00-00 Extension of Time for Making Certain Elections 09/27/2024
202439008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/27/2024
202439008 9100.00-00 Extension of Time for Making Certain Elections 09/27/2024
202439007 9100.00-00 Extension of Time for Making Certain Elections 09/27/2024
202439006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/27/2024
202439006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/27/2024
202439005 2632.00-00 Special Rules for Allocation of GST Exemption 09/27/2024
202439005 2642.00-00 Inclusion Ratio 09/27/2024
202439005 9100.00-00 Extension of Time for Making Certain Elections 09/27/2024
202439004 9100.00-00 Extension of Time for Making Certain Elections 09/27/2024
202439003 1362.01-03 Late Elections 09/27/2024