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
202338008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338006 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/22/2023
202338006 9100.19-00 Extension of Time For Filing Return 09/22/2023
202338005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/22/2023
202338005 9100.22-00 Other 09/22/2023
202338004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/22/2023
202338004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/22/2023
202338003 9100.02-00 Section 59(e) 09/22/2023
202338003 9100.04-00 Section 168; MACRS 09/22/2023
202338002 1400Z.01-00 Designation of Opportunity Zones 09/22/2023
202338002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/22/2023
202338002 9100.00-00 Extension of Time for Making Certain Elections 09/22/2023
202338001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/22/2023
202338001 9100.00-00 Extension of Time for Making Certain Elections 09/22/2023
202338000 6110.00-00 Index for Public Inspection of Written Determination 09/22/2023
202337011 4942.03-07 Set-Asides 09/15/2023
202337010 4945.04-04 Grants to Individuals 09/15/2023
202337009 115.06-00 Income Accruing to the State 09/15/2023
202337009 468B.02-00 Taxation of Designated Settlement Funds 09/15/2023
202337008 9100.20-00 Section 1502; Election to File Consolidated Return 09/15/2023
202337007 1001.22-00 Modifications of debt instruments 09/15/2023
202337006 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2023
202337006 2642.00-00 Inclusion Ratio 09/15/2023
202337006 9100.00-00 Extension of Time for Making Certain Elections 09/15/2023

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