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
202343029 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023
202343028 7874.00-00 Inversions 10/27/2023
202343027 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/27/2023
202343027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/27/2023
202343026 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/27/2023
202343026 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023
202343025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/27/2023
202343025 355.01-00 Spin-Off 10/27/2023
202343025 355.01-01 Split-Off 10/27/2023
202343025 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2023
202343025 368.04-00 Assets for Control of Transferee (Type "D") 10/27/2023
202343024 1362.00-00 Election by Small Business Corporation 10/27/2023
202343024 1362.01-00 Eligible v. Ineligible 10/27/2023
202343024 1362.01-02 Election After Termination 10/27/2023
202343023 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/27/2023
202343023 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023
202343022 1361.00-00 Definitions 10/27/2023
202343022 1361.01-03 Non-Resident Alien as Shareholder 10/27/2023
202343022 1362.00-00 Election by Small Business Corporation 10/27/2023
202343022 1362.02-00 Termination of Election 10/27/2023
202343022 1362.02-02 Ceases to be Small Business Corporation 10/27/2023
202343022 1362.04-00 Inadvertent Terminations 10/27/2023
202343021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343021 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023

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