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
Número 202213009 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 04/01/2022
Número 202213009 UILC 501.36-00 Asunto Business Activities Fecha de publicación 04/01/2022
Número 202213008 UILC 2010.04-00 Asunto Portability Election under Section 2010(c)(5)(A) Fecha de publicación 04/01/2022
Número 202213008 UILC 9100.35-00 Asunto Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Fecha de publicación 04/01/2022
Número 202213007 UILC 1400Z.02-00 Asunto Special Rules for Capital Gains Invested in Opportunity Zones Fecha de publicación 04/01/2022
Número 202213006 UILC 2010.04-00 Asunto Portability Election under Section 2010(c)(5)(A) Fecha de publicación 04/01/2022
Número 202213006 UILC 9100.35-00 Asunto Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Fecha de publicación 04/01/2022
Número 202213005 UILC 2010.04-00 Asunto Portability Election under Section 2010(c)(5)(A) Fecha de publicación 04/01/2022
Número 202213005 UILC 9100.35-00 Asunto Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Fecha de publicación 04/01/2022
Número 202213004 UILC 2010.04-00 Asunto Portability Election under Section 2010(c)(5)(A) Fecha de publicación 04/01/2022
Número 202213004 UILC 9100.35-00 Asunto Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Fecha de publicación 04/01/2022
Número 202213003 UILC 856.00-00 Asunto Definition of Real Estate Investment Trust Fecha de publicación 04/01/2022
Número 202213002 UILC 2010.04-00 Asunto Portability Election under Section 2010(c)(5)(A) Fecha de publicación 04/01/2022
Número 202213002 UILC 9100.35-00 Asunto Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Fecha de publicación 04/01/2022
Número 202213001 UILC 167.22-01 Asunto Normalization Rules Fecha de publicación 04/01/2022
Número 202213000 UILC 6110.00-00 Asunto Index for Public Inspection of Written Determination Fecha de publicación 04/01/2022
Número 202212001 UILC 2010.04-00 Asunto Portability Election under Section 2010(c)(5)(A) Fecha de publicación 03/25/2022
Número 202212001 UILC 9100.35-00 Asunto Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Fecha de publicación 03/25/2022
Número 202212000 UILC 6110.00-00 Asunto Index for Public Inspection of Written Determination Fecha de publicación 03/25/2022
Número 202211010 UILC 4942.03-07 Asunto Set-Asides Fecha de publicación 03/18/2022
Número 202211009 UILC 355.01-01 Asunto Split-Off Fecha de publicación 03/18/2022
Número 202211009 UILC 368.04-00 Asunto Assets for Control of Transferee (Type "D") Fecha de publicación 03/18/2022
Número 202211008 UILC 1504.00-00 Asunto Definitions Fecha de publicación 03/18/2022
Número 202211007 UILC 856.00-00 Asunto Definition of Real Estate Investment Trust Fecha de publicación 03/18/2022
Número 202211007 UILC 9100.00-00 Asunto Extension of Time for Making Certain Elections Fecha de publicación 03/18/2022