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
202352017 1362.02-00 Termination of Election 12/29/2023
202352017 1362.04-00 Inadvertent Terminations 12/29/2023
202352016 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/29/2023
202352016 2056.07-00 Qualified Terminable Interest Property 12/29/2023
202352016 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/29/2023
202352015 9100.22-00 Other 12/29/2023
202352014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023
202352014 754.02-00 Timeliness of Election 12/29/2023
202352014 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023
202352013 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/29/2023
202352011 61.00-00 Gross Income v. Not Gross Income 12/29/2023
202352010 61.00-00 Gross Income v. Not Gross Income 12/29/2023
202352009 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 12/29/2023
202352008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/29/2023
202352008 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352007 7701.00-00 Definitions 12/29/2023
202352007 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023
202352007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352006 7701.00-00 Definitions 12/29/2023
202352006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023
202352005 7701.00-00 Definitions 12/29/2023
202352005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023