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
202332011 642.03-00 Charitable Deduction 08/11/2023
202332011 691.00-00 Recipients of Income in Respect of Decedents 08/11/2023
202332010 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 08/11/2023
202332009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/11/2023
202332009 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332008 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332007 163.10-13 (TCJA) Exemptions, elections and exceptions (including allocations) 08/11/2023
202332007 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332006 7701.00-00 Definitions 08/11/2023
202332006 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023
202332006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2023
202332005 7701.00-00 Definitions 08/11/2023
202332004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 08/11/2023
202332003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/11/2023
202332002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/11/2023
202332002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/11/2023
202332001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/11/2023
202332001 355.01-00 Spin-Off 08/11/2023
202332001 355.01-01 Split-Off 08/11/2023
202332001 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/11/2023
202332001 361.02-00 Distributions 08/11/2023
202332001 361.02-02 Certain Transfers to Creditors 08/11/2023
202332001 368.00-00 Definitions Relating to Corporate Reorganizations 08/11/2023
202332001 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2023
202332000 6110.00-00 Index for Public Inspection of Written Determination 08/11/2023

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