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
202322006 368.00-00 Definitions Relating to Corporate Reorganizations 06/02/2023
202322006 368.04-00 Assets for Control of Transferee (Type "D") 06/02/2023
202322005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/02/2023
202322005 1015.02-00 Acquired by Gift After December 31, 1920 06/02/2023
202322005 1223.00-00 Holding Period of Capital Assets 06/02/2023
202322005 2001.01-00 Determination of Amount of Taxable Estate 06/02/2023
202322005 2033.00-00 Property in Which Decedent Had an Interest 06/02/2023
202322005 2035.01-00 Inclusion of Certain Property in Gross Estate 06/02/2023
202322005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 06/02/2023
202322005 2037.01-00 Possession or Enjoyment Obtained By Surviving Decedent 06/02/2023
202322005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/02/2023
202322005 2601.00-00 Tax On Generation Skipping Transfers 06/02/2023
202322005 61.00-00 Gross Income v. Not Gross Income 06/02/2023
202322005 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2023
202322005 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2023
202322004 1362.00-00 Election by Small Business Corporation 06/02/2023
202322004 1362.01-01 Shareholder Consent 06/02/2023
202322004 1362.04-00 Inadvertent Terminations 06/02/2023
202322003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/02/2023
202322003 9100.22-00 Other 06/02/2023
202322002 9100.04-00 Section 168; MACRS 06/02/2023
202322001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2023
202322001 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023
202322001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2023
202322000 6110.00-00 Index for Public Inspection of Written Determination 06/02/2023

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